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Pt. 200, App. t11 other award covered by 31 U.S.C. 1352. Each tier must also disclose any lobbying with non -Federal Rinds that takes place In con- nection with obtttrnrw . any Federal award. Such disclosures are forwarded from tier to tier up to the non -Federal award. (K) See §2130:322 Procurement of recovered materials. APPENDIX III TO - PART 202—INDIRECT (F&A) Cos7is IDENTIFICATION AND ASSIGNMENT, AND RATE DETERMINA- TION FOR INSTITUTIONS OF HIGHER EDL CATION (IHEs) A. Gm -Fp AT This appendix provides criteria for ldentl- $v1ng and campating .Indirect (or indirect (F&A)) rates at (institutions)_ Indirect (F&A) costs are those that are incurred for common or joint objectives and therefore cannot be Identified readily and specifically with a particnlar sponsored project, an In- structional acts Rte,, or any other Institu- tional acttvltly. See subsection B.1. Defini- tion of Facilities and Administration, for a discussion of the components of indirect (F&A) costs. f. dfefor Functions of an Institution, • Refers to instruction. organized research, ether sponsored activities and other institu- tional activities as defined in this section_ a. Instruction means the teaching and training activities of an institution_ Except fee research training, as provided In sub- section b. thts term Includes all teaching and teaming activities, whether they are offered for credits toward a degree or certificate. or on a mon-credit basis. and whether they are offered through regular academic depart, runts or separate divisions, such as a sum- mer school division or an extension division. Also considered part of this major tinction are departmental research. and. where agreed to. university research. (1) Sponsored instruction and tralntno means specific •mstructlonal or training activity. es- tablished by grant, contract, or cooperatite agreement For purposes of the cost prin- ciples. this activity, may be considered a major function even though an Institution's accounting treatment may include It In the instruction fimction. (2) Departmental research means research. devolopinent and scholarly activities 'that aro not organized research and, con- sequently. are not separately budgeted and accounted for. Departmental research. for parpases of this document, is not considered as a major function, but as a part of the in- struction function of the institution_ b. Organized research means all research and development activities of an Institution that are separately budgeted and accounted for_ It includes: 56 2 CFR Ch. 11(1-1-14 Edition) (1) Sponsored research means all research and development activities that are spon- sored by 'Federal and non -Federal agencies • and organizations. This term includes activi ties involving the training of individuals in research techniques (commonly called re- search training)'where such activities utilize the same faculties as other research and de- velopment activities and where such activi- ties are not included in the instruction iiinc- tion. (2) University research means all research and development activities that are sopa- rately budgeted and accounted for by the in- stitution under an internal application of in- stitutional funds. university research. for purposes of this document. must be com- bined with sponsored research under the function of organized research. c_ Othei sponsored actinides means programs • and projects financed by Federal and non - Federal agencies and organizations which in- volve the ,performance of Work oilier than in- struction and organized research. Examples of such programs and projects are health service.projects and community service pro- grams. However, when any of these activitles are undertaken by the institution without • outside support, they may be classified as other institutional activities. d_ Other institutional actinides means all ac- tivities of an institution except for instruc- tion, departmental research; organized re- search..and other sponsored activities. as de- fined In this section: indirect (F&A) cost ac- tivities identified In this Appendix para- graph B. Identification and assignment of In- direct (F&A) costs; and.spectallzed services facilities described 1n §200.4ti8 Specialized service facilities of this Part. Examples of other institutional activities include operation of residence halls, dining hails. hospitals and clinics, student unions. tntercollegiate athletics. bookstores, faculty housing. student apartments, guest houses, chapels, theaters, public.museums. and other similar auxiliary enterprises. This definition also Includes any Other categories of activi- ties. costs of which are "unallowable" to Federal awards, unless otherwise indicated In an award. 2:.Cri.terta for Distribution a_ Rase period_ A base ;period for distribu- tion of indirect (F&A) costs Is the period daring which the costs are incurred. The base period normally should coincide with the fiscal 'year established by the institution, but in any avant the base period should be so selected as to avoid inequities In the dis- tribution of casts_ b. Need for cost preuplrgs. The overall ob- jective of the Indirect (F&A). cost allocation process is to distribute the indirect (F&A) costs described to Section B. Identification and assignment of Indirect (F&A) costs. to 196 143