Post-retirement health plans refers to costs of health insurance or health services not included in a pension plan covered by paragraph of this section for retirees and their spouses, dependents, and survivors. PRHP costs may be computed using a pay-as-you-go method or an acceptable actuarial cost method in accordance with established written policies of the non-Federal entity. For rates covering a future fiscal year of the non-Federal entity, the unallowable costs will be removed from the indirect (F&A) cost pools and the rates appropriately adjusted. The requirement for the non-Federal entity to return any funds due as a result of later refunds, corrections, or other transactions including final indirect cost rate adjustments. This review generally will take place prior to the time the specification is incorporated into a solicitation document. However, if the non-Federal entity desires to have the review accomplished after a solicitation has been developed, the Federal awarding agency or pass-through entity may still review the specifications, with such review usually limited to the technical aspects of the proposed purchase. When contracting for architectural and engineering (A/E) services, geographic location may be a selection criterion provided its application leaves an appropriate number of qualified firms, given the nature and size of the project, to compete for the contract.
Examples of human-made dense layers are plowpans and mechanically compacted zones in human-transported material. In some cases a single master horizon designation does not adequately convey information about the layer, such as where the horizon transitions to another layer or where it contains distinct parts from two kinds of master https://personal-accounting.org/ horizons. If both designations and adequate descriptions of a soil are provided, the reader has the interpretation made by the person who described the soil and also the evidence on which the interpretation was based. The thickness of each horizon or layer is the vertical distance between the upper and lower boundaries.
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The extinctions of the moas progressed as a wave from North Island to South Island over a two-century period following the Polynesian colonization. Great quantities of bones have been discovered at places where the moas were herded and butchered. Some of the bone deposits were mined by European colonists and used as phosphate fertilizer.
Genetic horizons are not equivalent to the diagnostic horizons of Soil Taxonomy. Designations of genetic horizons express a qualitative judgment about the kind of changes that are believed to have taken place. Diagnostic horizons are quantitatively defined features used to differentiate taxa. Changes implied by genetic horizon designations may not be large enough to justify recognition of diagnostic criteria. For example, the designation “Bt” does not always indicate an argillic horizon. Furthermore, the diagnostic horizons may not be coextensive with genetic horizons.
Class Modifiers Indicating Soil Material Composition
Inundation is very unlikely but is possible under extremely unusual weather conditions; less than 1 percent chance in any year or less than 1 time in 100 years but more than 1 time in 500 years. A few soils with appreciable amounts of sulfides contain enough carbonates to neutralize all or part of the acidity when the sulfides are oxidized.
What are the two types of bookkeeping?
Types of Bookkeeping system
The single-entry and double-entry bookkeeping systems are the two methods commonly used. While each has its own advantage and disadvantage, the business has to choose the one which is most suitable for their business.
University research means all research and development activities that are separately budgeted and accounted for by the institution under an internal application of institutional funds. University research, for purposes of this document, must be combined with sponsored research under the function of organized research. When significant parts of a Federal program are passed through to subrecipients, a weak system for monitoring subrecipients would indicate higher risk.
208 Submission, modification, revision, and withdrawal of proposals
Program outreach and other specific purposes necessary to meet the requirements of the Federal award. Be determined in accordance with generally accepted accounting principles , except, for state and local governments and Indian tribes only, as otherwise provided for in this part. For IHEs, capitation awards, which are awards based on case counts or number of beneficiaries according to the terms and conditions of the Federal award. For non-Federal What is a book steadiness and an obtainable balance? entities that educate and engage students in research, the dual role of students as both trainees and employees (including pre- and post-doctoral staff) contributing to the completion of Federal awards for research must be recognized in the application of these principles. The non-Federal entity is responsible for the efficient and effective administration of the Federal award through the application of sound management practices.
The soil generally contains fragments smaller or larger than those identified by the term. For example, very cobbly sandy loam typically contains gravel but “gravelly” is not in the name.
Additionally, the designation “continuous” is used if the non-matrix pores extend through the thickness of the horizon or layer. Vertical continuity has extreme importance in assessing the capacity of the soil layer to transmit free water vertically. In addition to recording the rooting depths at the time of observation, generalizations about the rooting depth may be useful. These generalizations should emphasize very fine and fine roots, if present, because roots of these sizes are active in absorption of water and nutrients.
However, when significant audit or other specialist recommendations are not adopted, the contracting officer should provide rationale that supports the negotiation result in the price negotiation documentation. Evaluating the effect of the offeror’s current practices on future costs. In conducting this evaluation, the contracting officer shall ensure that the effects of inefficient or uneconomical past practices are not projected into the future. In pricing production of recently developed complex equipment, the contracting officer should perform a trend analysis of basic labor and materials, even in periods of relative price stability.
Elements of Soil Color Descriptions
Determinations should include a description of any adjustments, the actual amount, both dollar and percentage adjusted, and the reason for making adjustments. The cognizant agency for indirect costs must negotiate changes needed to correct systems deficiencies relating to accountability for Federal awards. Cognizant agencies for indirect costs must address the concerns of other affected agencies, as appropriate, and must negotiate special rates for Federal agencies that are required to limit recovery of indirect costs by statute. If an institution elects to accept a threshold rate as defined in subsection a of this section, it is not required to perform a detailed analysis of its administrative costs. Administrative costs that are not identified as such by the institution’s accounting system will be classified as instructional costs for purposes of reconciling indirect (F&A) cost proposals to financial statements and allocating facilities costs. In order to achieve this objective, it may be necessary to provide for selective distribution by establishing separate groupings of cost within one or more of the indirect (F&A) cost categories referred to in subsection B.1. In general, the cost groupings established within a category should constitute, in each case, a pool of those items of expense that are considered to be of like nature in terms of their relative contribution to the particular cost objectives to which distribution is appropriate.
One copy of withdrawn proposals should be retained in the contract file (see 4.803). Extra copies of the withdrawn proposals may be destroyed or returned to the offeror at the offeror’s request.
Size Classes of Roots
These reviews are accomplished by a multi-functional team of Government contracting, contract administration, pricing, audit, and engineering representatives. The objective of should-cost reviews is to promote both short and long-range improvements in the contractor’s economy and efficiency in order to reduce the cost of performance of Government contracts. In addition, by providing rationale for any recommendations and quantifying their impact on cost, the Government will be better able to develop realistic objectives for negotiation. Under this method, indirect costs consist exclusively of general administration and general expenses.
Recruitment of tubulin by lattice-bound CKAP2 could therefore play a role in promoting microtubule nucleation and growth. How exactly microtubule nucleation and growth in mitotic spindles is controlled and if all the major assembly factors have been identified remains an open question. XMAP215/chTOG and TPX2 have been implicated as two major factors in nucleation (Roostalu et al., 2015).
Except where a special indirect cost rate is required in accordance with section B.5 of this Appendix, the separate groupings of indirect costs allocated to each major function must be aggregated and treated as a common pool for that function. The cognizant agency for indirect costs is responsible for negotiating and approving rates for an educational institution on behalf of all Federal agencies. Federal awarding agencies that do not have cognizance for indirect costs must notify the cognizant agency for indirect costs of specific concerns (i.e., a need to establish special cost rates) which could affect the negotiation process.
The base on which such remaining expenses are allocated should be appropriately adjusted. Depreciation, interest expenses, operation and maintenance expenses, and general administrative and general expenses should be allocated in that order to the remaining indirect (F&A) cost categories as well as to the major functions and specialized service facilities of the institution. Other cost categories may be allocated in the order determined to be most appropriate by the institutions. When cross allocation of costs is made as provided in subsection , this order of allocation does not apply. This appendix provides criteria for identifying and computing indirect (or indirect (F&A)) rates at IHEs . Indirect (F&A) costs are those that are incurred for common or joint objectives and therefore cannot be identified readily and specifically with a particular sponsored project, an instructional activity, or any other institutional activity.
The non-Federal entity may transfer title to the property to the Federal Government or to an eligible third party provided that, in such cases, the non-Federal entity must be entitled to compensation for its attributable percentage of the current fair market value of the property. When acquiring replacement equipment, the non-Federal entity may use the equipment to be replaced as a trade-in or sell the property and use the proceeds to offset the cost of the replacement property. Within 30 calendar days from the date of receipt of the request for budget revisions, the Federal awarding agency must review the request and notify the recipient whether the budget revisions have been approved. If the revision is still under consideration at the end of 30 calendar days, the Federal awarding agency must inform the recipient in writing of the date when the recipient may expect the decision. Changes in the approved cost-sharing or matching provided by the non-Federal entity. The value of the remaining life of the property recorded in the non-Federal entity’s accounting records at the time of donation. Written procedures for determining the allowability of costs in accordance with subpart E of this part and the terms and conditions of the Federal award.
- The probable cost may differ from the proposed cost and should reflect the Government’s best estimate of the cost of any contract that is most likely to result from the offeror’s proposal.
- Proposal modification is a change made to a proposal before the solicitation closing date and time, or made in response to an amendment, or made to correct a mistake at any time before award.
- Structural unit resistance to rupture may be determined if the size is large enough for a test to be performed.
- If release of the information would compromise Government security or disclose trade secrets or confidential business information, the contracting officer shall release it only under conditions that will protect it from improper disclosure.
- They typically parallel one another, but one set may truncate another set at various angles.