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A TRUE COPY CERTIFICATION ON LAST PAGE RYAN L. BUTLER, CLERK Contract# IRL2024N-08 Encumbrance# GLO1-2309 (Program income). 6. Indirect or Facilities and Administrative Costs There is no approved federally recognized indirect cost rate negotiated between the subrecipient and the Federal Government. 7. Incurring Costs or Obligating Federal Funds Before and After the Period of Performance a. In accordance with 2 C.F.R. § 200.309 (Modifications to Period of Performance) and the terms and conditions of a DOC award, a non -Federal entity may charge to the Federal award only allowable costs incurred during the period of performance, which is established in the award document. As defined at 2 C.F.R. § 200. 1, the "period of performance" means the total estimated time interval between the start of an initial Federal award and the planned end date, which may include one or more funded portions, or budget periods. Identification of the Period of Performance in the Federal award per § 200.211(b)(5) does not commit the awarding agency to fund the award beyond the currently approved budget period." The period of performance may sometimes be referred to as the project period or award period. This Standard Term is subject to exceptions for allowable costs pertaining to: (i) pre -award costs (see 2 C.F.R. § 200.458); (ii) publication and printing costs (see 2 C.F.R. § 200.461); and administrative costs incurred relating to the close-out of an award (see 2 C.F.R. § 200.344). b. Reasonable, necessary, allowable and allocable administrative award closeout costs are authorized for a period of up to 120 calendar days following the end of the period of performance. For this purpose, award closeout costs are those strictly associated with close-out activities and are typically limited to the preparation of final progress, financial, and required project audit reports, unless otherwise approved in writing by the Grants Officer. A non -Federal entity may request an extension of the 120 -day closeout period, as provided in 2 C.F.R. § 200.344 (Closeout). c. Unless authorized by a specific award condition, any extension of the period of performance may only be authorized by the Grants Officer in writing. This is not a delegable authority. Verbal or written assurances of funding from anyone other than the Grants Officer does not constitute authority to obligate funds for programmatic activities beyond the end of the period of performance. d. The DOC has no obligation to provide any additional prospective funding. Any amendment of the award to increase funding and to extend the period of performance is at the sole discretion of DOC. & Tax Refunds The non -Federal entity shall contact the Council Grants Officer immediately upon receipt of the refund of any taxes, including but not limited to Federal Insurance Contributions Act (FICA) taxes, Federal Unemployment Tax Act (FUTA) taxes, or Value Added Taxes (VAT) that were allowed as charges to a DOC award, regardless of whether such refunds are received by the non -Federal entity during or after the period of performance. The Grants Officer will provide written disposition instructions to the non -Federal entity, which may include the refunded taxes being credited to the award as either a cost reduction or a cash refund, or may allow the non -Federal entity to use such refunds for approved activities and costs under a DOC award. See 2 C.F.R. § 200.470 (Taxes (including Value Added Tax)). 9. Internal Controls Each recipient must comply with standards for internal controls described at 2 C.F.R. § 200.303 (Internal controls). The "Standards for Internal Control in the Federal Government' issued by the Comptroller General of the United States referenced in § 200.303 are available Page 33