For nearly two years now, Trump administration budget cutters have been feeding federal agency and grant recipient and subrecipient activities “into a wood chipper.” Included among the expenses singled out for reduction have been fixed facility costs.
For recipient and subrecipient allowability policies, the government-wide cost principles in 2 CFR 200 Subpart A must be used to determine whether a charge can be claimed. In the current accountability atmosphere, evidence is surfacing that federal budget analysts and indirect cost negotiators are adopting allowability interpretations that are much more restrictive than in the past. And, since facility costs are usually material to grant awards, such interpretations are turning contentious.
This webinar has been crafted to look closely at the broad group of cost categories that are affecting facility costs right now. We’ll cover:
- The interpretive general tests of allowability
- Regulatory silence does not mean unallowable
- Current federal emphasis on direct charging
- Direct vs. indirect costs
- Programmatic necessity
- Allocation to multiple awards
- Acquisition of facilities
- Ownership vs. rental
- Less than arm’s length leases
- Idle facilities and idle capacity
- Cost benefit analysis
- Resulting expenses
- Depreciation
- Interest on borrowed capital
- Alterations and renovations
- Insurance
- Utilities
- Security
- Workplace relocation
- Shutdown, disposition and closeout
Hand-out Materials:
Attendees will receive presentation slides as well as access to background materials.
Allowable Charges
The costs of webinars sponsored by Federal Fund Management Advisor™ are allowable charges to your federal grants and subgrants. The cost principles issued by OMB under its uniform guidance (and applicable to all types of awardees) state, “The cost of training and education provided for employee development is allowable” (2 CFR 200.473).
Attend this Live Webinar and Earn up to 1.8 CPE Credits