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Pt. 200, App. III
<br />for an award exceeding S100,A0 must file the
<br />required certification. Each tier certifies to
<br />the tier above that it will not and has not
<br />used Federal appropriated.fande to pay any
<br />person or organization for Influencing or at-
<br />tempting to Influence an officer or employee
<br />of any agency, a member of Congress, officer
<br />or employee of Congress, or an employee of a
<br />member of Congress In connection with ob-
<br />taining any Federal contract, groat or any
<br />other award covered by 31 U-S.C. 7362. Each
<br />tier must also disclose any lobbying with
<br />non -Federal funds that takes place in con-
<br />nection with obtaining any Federal award.
<br />Such disclosures are forwarded from tier to
<br />tier up to the non-Pederai'award.
<br />(d)See 1208.322 Procurement of recovered
<br />materials.
<br />(70 FR 78808, Dec. 28. SH3, as amended at 19
<br />FR 76680, Dec. lo, 20121
<br />APPENDIX III TO PART Zoo—INolrgcT
<br />(F&A) COTS IDENTLFICATIO14 AND
<br />ArasIoNMENT, A."1D PATE DETEP.MINA-
<br />TION FOR INSTITDTIONS OF MOITER
<br />EDUCATION (IHES)
<br />A. GJh'. tL
<br />This appendix provides criteria for ideati-
<br />fying and computing indirect (or indirect
<br />(F&A)) rates at I11Es ((ast(tuttone), indirect
<br />(F&A),Cost$ are those that are incurred for
<br />common or Joint objectives and therefore
<br />cannot be identified readily and epcoifiealiy
<br />with a particular sponsored project, an In.
<br />struotional activity, or any other Institu-
<br />tional activity. See subsection E.I, Defini-
<br />tion of Facilities and Adadnistrat(on, for u
<br />discussion of the comFGnents of Indirect
<br />(F&A) costs.
<br />1. Mejar Functions of on InAllution
<br />Refers to instruction, organized research,
<br />other sponeored activities and other Iastitu-
<br />donal activities me defined In this section:
<br />a, lnOiueticn nxans the teaching and
<br />tralaing activities of an Institution. Except
<br />for research training as provided in aut)-
<br />ceotlon b, this term Includes all tesohing and
<br />training activities, whether they are offered
<br />for credits toward a degree or certlAcate or
<br />on a non-credit basis, and whether they are
<br />offered through regular academic depart.
<br />ments.or separate divisions, each as a Hum-
<br />mer school division or an extension division.
<br />Also considered part of this maJor function
<br />are departmental research. and, where
<br />agreed to, nalvers(ty research.
<br />(1) Sponsored Fns7setian end frainiry means
<br />specific Instructional or training activity es.
<br />tablished by grant, contract, or cooperative
<br />agreement. For purposea of the coat prin-
<br />clples, this activity may be considered a
<br />trajor function even though an fnatitntion's
<br />63
<br />2 CFR Ch. ii (1-1-17 Editn)
<br />accounting treatment may include it in the
<br />lastructloa function.
<br />(2) Deparfinenfat resecrch assn research,
<br />development -and scholarly activities that
<br />are not organized research and, con-
<br />aegnently, are not separately budgeted and
<br />accounted for. Departmental research. for
<br />purposes of this document, Is not considered
<br />an a major A=tlon, but as a part of the in-
<br />struction function of the lcstltutlon_
<br />(3) Only mandatory cost sharing or coat
<br />ebarlog epocincally committed in the project
<br />budget must be Included in Meorganizedm-
<br />warch base for computing the indirect (MA)cost rate or reflected In any allocation of In-
<br />direct- writs. Salary costs above statutory
<br />Malts are not considered cost sharing.
<br />b. Organized research mean. sal research
<br />sad development activities of an institution
<br />that are separately budgeted Dud accoanted
<br />for. It includes:
<br />(2) Spansvred research means all research
<br />and development activities tbat are spaa-
<br />wred by Federal and non -Federal agencies
<br />and on-4—tion. Thio term Includes activi-
<br />ties lnvolvirg the training of It Avid—Is in
<br />research techniques (commonly called re-
<br />search training) where such actlriries utilize
<br />the same far-Uities as other research and de-
<br />velopmeat activities and Where such activi-
<br />ties are not Included in the laatmctioa func-
<br />tion.
<br />(2) Griversdy research: mesas all re.�acch
<br />and development activities that are -sepa-
<br />rately budgeted Dad accounted for by the In-
<br />et1tation under an internal application of In-
<br />stltnrjonal funds. University research, for
<br />purposes of this documeut, mast be com-
<br />bined with sponsored research under the
<br />function of organized research
<br />c. Dlh -r spoisaed eefloitres mala- WPW35
<br />and project* financed by Federal and non -
<br />Federal agencies and organizations which in -
<br />Volvo the performance of warp other than In.
<br />struction and organized research. Examples
<br />of such programs and pro)ecta are health
<br />service projects and community service pro-
<br />grams. Hoare ver, when any of these activities
<br />are undertaken by the Institution without
<br />outaide support, they may be classified as
<br />other Institutional actividea.
<br />d. O!Pss insfifutional aefivJflee mans all ae-
<br />tivitles of an Institution ezeept for Ivtruc-
<br />tiea, departurtntal research, organized re.
<br />*earcb, and other sponsored activitlee, as de-
<br />fined in this section: indirect (F&>) cost ac-
<br />tivitlea identified In this APV -n ix para-
<br />graph E, Identification nnd'assigmruent of in-
<br />direct (MA) coats: and specialized services
<br />facilities described in 1290.408 Specialized
<br />service
<br />1ac111ties of this Part.
<br />Examples of other Institutional activities
<br />Include operation of residence halls, dining
<br />balls, hospitals and clinics, student unions,
<br />Intercollegiate athletics, bookstores, facrdty
<br />housing, student apartments, guest house_-,
<br />chapels, theaters, public mueetttrs, and other
<br />202
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