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(ii) The entire time period involved must be covered by the sample; and <br />(iii) The results must be statistically valid and applied to the period being sampled. <br />(b) Allocating charges for the sampled employees' supervisors, clerical and support staffs, based <br />on the results of the sampled employees, will be acceptable. <br />(c) Less than full compliance with the statistical sampling standards noted in subsection (a) may <br />be accepted by the cognizant agency if it concludes that the amounts to be allocated to Federal <br />awards will be minimal, or if it concludes that the system proposed by the governmental unit will <br />result in lower costs to Federal awards than a system which complies with the standards. <br />(7) Salaries and wages of employees used in meeting cost sharing or matching requirements of <br />Federal awards must be supported in the same manner as those claimed as allowable costs under <br />Federal awards. <br />i. Donated services. <br />(1) Donated or volunteer services may be furnished to a governmental unit by professional and <br />technical personnel, consultants, and other skilled and unskilled labor. The value of these <br />services is not reimbursable either as a direct or indirect cost. However, the value of donated <br />services may be used to meet cost sharing or matching requirements in accordance with the <br />provisions of the Common Rule. <br />(2) The value of donated services utilized in the performance of a direct cost activity shall, when <br />material in amount, be considered in the determination of the governmental unit's indirect costs <br />or rate(s) and, accordingly, shall be allocated a proportionate share of applicable indirect costs. <br />(3) To the extent feasible, donated services will be supported by the same methods used by the <br />governmental unit to support the allocability of regular personnel services. <br />9.Contingency provisions. Contributions to a contingency reserve or any similar provision <br />made for events the occurrence of which cannot be foretold with certainty as to time, intensity, <br />or with an assurance of their happening, are unallowable. The term "contingency reserve" <br />excludes self-insurance reserves (see Attachment B, section 22.c.), pension plan reserves (see <br />Attachment B, section 8.e.), and post-retirement health and other benefit reserves (see <br />Attachment B, section 8.f.) computed using acceptable actuarial cost methods. <br />10.Defense and prosecution of criminal and civil proceedings, and claims. <br />a. The following costs are unallowable for contracts covered by 10 U.S.C. 2324(k), "Allowable <br />costs under defense contracts." <br />(1) Costs incurred in defense of any civil or criminal fraud proceeding or similar proceeding <br />(including filing of false certification brought by the United States where the contractor is found <br />liable or has pleaded nolo contendere to a charge of fraud or similar proceeding (including filing <br />22 <br /> <br />