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Pre-Award Costs ALL Allowable if such costs are necessary for efficient and timely <br />performance of the project's scope of work. Such costs are allowable <br />only to the extent that they would have been allowable if incurred after <br />the date of the Federal award. <br />A recipient may incur pre-award costs 90 calendar days before the <br />award. Expenses more than 90 calendar days pre-award require prior <br />approval. These costs and associated activities must be included in the <br />recipient's project narrative and budget justification. All costs incurred <br />before the award are at the potential recipient's risk. The incurrence of <br />pre-award costs in anticipation of an award imposes no obligation on <br />AMS to award funds for such costs. <br />Printing and Publications ALL Allowable to pay the cost of preparing informational leaflets, reports, <br />manuals, and publications relating to the project; however, the printing <br />of hard copies is discouraged given the prevalence of electronic/virtual <br />publication means. <br />Rearrangement and ALL Allowable as indirect costs incurred for ordinary and normal <br />Reconversion Costs rearrangement and alteration of facilities. <br />Allowable as direct costs with prior approval for special arrangements <br />and alterations costs incurred specifically for the award. <br />Rearrangement and reconversion costs are those incurred in restoring <br />or rehabilitating the non-Federal entity's facilities to approximately the <br />same condition existing immediately before the start of the grant <br />agreement, less costs related to normal wear and tear. <br />Salaries and Wages ALL Allowable as part of employee compensation for personnel services in <br />proportion to the amount of time or effort an employee devotes to the <br />grant-supported project or program during the period of performance <br />under the Federal award, including salaries, wages, and fringe benefits. <br />Such costs must be incurred under formally established policies of the <br />organization, be consistently applied, be reasonable for the services <br />rendered, and be supported with adequate documentation. Salary and <br />wage amounts charged to grant-supported projects or programs for <br />personal services must be based on an adequate payroll distribution <br />system that documents such distribution in accordance with generally <br />accepted practices of like organizations. Standards for payroll <br />distribution systems are contained in the applicable cost principles <br />(other than those for for-profit organizations). <br />Unallowable for salaries, wages and fringe benefits for project staff <br />who devote time and effort to activities that do not meet the legislated <br />purpose of the grant program. <br />15