New Search
2. Reasonable costs <br />3. Allocable costs <br />4. Applicable credits <br />D.Composition of Cost <br />1. Total cost <br />2. Classification of costs <br />E.Direct Costs <br />1. General <br />2. Application <br />3. Minor items <br />F.Indirect Costs <br />1. General <br />2. Cost allocation plans and indirect cost proposals <br />3. Limitation on indirect or administrative costs <br />G. Interagency Services <br />H.Required Certifications <br />A.Purpose and Scope <br />1.Objectives. This Attachment establishes principles for determining the allowable costs <br />ent establishes principles for determining the allowable costs <br />Objectives. This Attachm <br />Objectives. This Attachment establishes principles for determining the allowable costs <br />incurred by State, local, and federally-recognized Indian tribal governments (governmental units) <br />incurred by State, local, and federally-recognized Indian tribal governments (governmental units) <br />incurred by State, local, and federally-recognized Indian tribal governments (governmental units) <br />under grants, cost reimbursement contracts, and other agreements with the Federal Government <br />under grants, <br />(collectively referred to in this Circular as "Federal awards"). The principles are for the purpose <br />of cost determination and are not intended to identify the circumstances or dictate the extent of <br />Federal or governmental unit participation in the financing of a particular program or project. <br />The principles are designed to provide that Federal awards bear their fair share of cost <br />recognized under these principles except where restricted or prohibited by law. Provision for <br />profit or other increment above cost is outside the scope of this Circular. <br />2. Policy guides. <br />a. The application of these principles is based on the fundamental premises that: <br />4 <br /> <br />