New Search
(8) Adequacy of the contractual agreement for the service (e.g., description of the service, <br />estimate of time required, rate of compensation, and termination provisions). <br /> c. In addition to the factors in subparagraph b, retainer fees to be allowable must be supported <br />by available or rendered evidence of bona fide services available or rendered. <br />33. Proposal costs. Costs of preparing proposals for potential Federal awards are allowable. <br />Proposal costs should normally be treated as indirect costs and should be allocated to all <br />activities of the governmental unit utilizing the cost allocation plan and indirect cost rate <br />proposal. However, proposal costs may be charged directly to Federal awards with the prior <br />approval of the Federal awarding agency. <br />34. Publication and printing costs. <br />34. Publication and printing costs <br />. <br />a. Publication costs include the costs of printing (including the processes of composition, plate- <br />making, press work, binding, and the end products produced by such processes), distribution, <br />promotion, mailing, and general handling. Publication costs also include page charges in <br />professional publications. <br /> b. If these costs are not identifiable with a particular cost objective, they should be allocated as <br />indirect costs to all benefiting activities of the governmental unit. <br />c. Page charges for professional journal publications are allowable as a necessary part of <br />research costs where: <br />(1) The research papers report work supported by the Federal Government: and <br />(2) The charges are levied impartially on all research papers published by the journal, whether or <br />not by federally-sponsored authors <br />35. Rearrangement and alteration costs. Costs incurred for ordinary and normal rearrangement <br />and alteration of facilities are allowable. Special arrangements and alterations costs incurred <br />specifically for a Federal award are allowable with the prior approval of the Federal awarding <br />agency. <br />36. Reconversion costs. Costs incurred in the restoration or rehabilitation of the governmental <br />unit's facilities to approximately the same condition existing immediately prior to <br />commencement of Federal awards, less costs related to normal wear and tear, are allowable. <br />37. Rental costs of buildings and equipment. <br />a. Subject to the limitations described in subsections b. through d. of this section, rental costs are <br />allowable to the extent that the rates are reasonable in light of such factors as: rental costs of <br />comparable property, if any; market conditions in the area; alternatives available; and, the type, <br />life expectancy, condition, and value of the property leased. Rental arrangements should be <br />35 <br /> <br />