The Government-university Accountability Relationship in the Field of Scientific Research: Hearing Before the Subcommittee on Science, Research, and Technology of the Committee on Science and Technology, U.S. House of Representatives, Ninety-sixth Congress, Second Session, March 24, 1980

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Page 206 - ... below, when reasonable in relation to the services rendered and when not contingent upon recovery of the costs from the government.
Page 207 - Institution, and no proposal costs of past accounting periods will be allocable in the current period to the Government research agreement. However, the institution's established practices may be to treat proposal costs by some other recognized method. Regardless of the method used, the results obtained may be accepted only if found to be reasonable and equitable.
Page 205 - Government-donated or furnished material is used in performing the research agreement, such material will be used without charge.
Page 187 - Where a particular segment of government research is performed within an environment which appears to generate a significantly different level of indirect costs, provision should be made for a separate indirect cost pool applicable to such work. The separate indirect cost pool should be developed during the course of the regular...
Page 200 - Equipment means an article of nonexpendable tangible personal property having a useful life of more than two years, and an acquisition cost of $500 or more per unit.
Page 174 - Composition of total costs. The cost of a research agreement is comprised of the allowable direct costs incident to its performance, plus the allocable portion of the allowable indirect costs of the institution, less applicable credits.
Page 187 - Is performed within an environment which appears to generate a significantly different level of Indirect costs, provision should be made for a separate Indirect cost pool applicable to such work. The separate Indirect cost pool should be developed during the course of the regular distribution process, and the separate Indirect cost rate resulting therefrom should be utilized provided It Is determined that (1) such Indirect cost rate differs significantly from that which would have obtained under...
Page 206 - Costs of legal, accounting and consulting services, and related costs, incurred in connection with the prosecution of claims against the Government, are unallowable. Costs of legal, accounting and consulting services, and related costs, incurred in connection with patent infringement litigation, are unallowable unless otherwise provided for in the sponsored agreements.
Page 157 - John J. Lordan, Chief, Financial Management Branch, Office of Management and Budget, New Executive Office Building, 726 Jackson Place, NW, Washington, DC 20503, (202) 395-6823.
Page 206 - ... whether the proportion of Government work to the institution's total activity is such as to influence the institution in favor of incurring the cost, particularly where the services rendered are not of a continuing nature and have little relationship to work under Government research agreements.

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