40 CP <br /> A. By definition (34 CFR 74.2 or 34 CFR 80.3) equipment is any item having a useful life of <br /> more than one year and an acquisition cost of $5,000 or more. Every other item should be <br /> listed as supplies. <br /> Q. Our project activities must start before the grant award is issued. Can those costs be <br /> charged to the grant? <br /> A. Yes, pre -award costs incurred 90 calendar days prior to the start of the project period may be <br /> reimbursed without approval. Preaward costs incurred more than 90 calendar days before the <br /> start of the project period cannot be paid without approval from the Department in accordance <br /> with EDGAR 74.25(e). Please note that the grant funds will not be available for drawdown <br /> until the budget period begins. <br /> Indirect Costs: <br /> Q. Does FIE have an 8% or a restricted indirect cost rate? <br /> A. No. FIE does not have a restricted rate. <br /> Q. My organization does not have an approved, negotiated indirect cost rate with a Federal <br /> agency. May we charge the grant 8% or use the same calculations that we use with <br /> other non - government organizations? <br /> A. No. For budget planning purposes, you may use a reasonable percentage to estimate the <br /> amount of indirect costs to be charged to the grant. However, you may not begin to draw <br /> down funds against the indirect costs until a rate is established by a cognizant agency. Most <br /> likely this will be the Department of Education if this grant is your first Federal grant. Please <br /> contact one of the FIE staff and we will arrange to have the proper Department of Education <br /> staff contact your organization to establish a temporary rate while you are completing all the <br /> requirements to establish an approved negotiated rate. (See 34 CFR 75.560 and 75.561.) <br /> Duns Number: <br /> Q. How can I obtain the DL;Ns number? <br /> A. A Duns Number can be obtained at no charge by calling 1- 800 - 333 -0505, or by completing <br /> the DUNS Number Request Form which is accessible via the Internet at: <br /> < http: / /www.dnb.com /aboutdb /dunsform.htm >. Other information about Duns Numbers and <br /> Tax Identifier Numbers may be found on the Internet at <br /> <Http: / /www.ed.gov /offices /OCFO /faq.html >. The Department cannot make a grant award <br /> without both a valid DUNS number and the TIN (tax identification number) for your <br /> organization. <br /> • <br /> 3 <br />