The Code of Federal Regulations of the United States of AmericaU.S. Government Printing Office, 1989 The Code of Federal Regulations is the codification of the general and permanent rules published in the Federal Register by the executive departments and agencies of the Federal Government. |
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Page 125
... basis if the recipient's account- ing system is maintained on the cash basis . When accrual reporting is statu- torily required , a recipient whose ac- counting system is not maintained on that basis shall not be required to con- vert ...
... basis if the recipient's account- ing system is maintained on the cash basis . When accrual reporting is statu- torily required , a recipient whose ac- counting system is not maintained on that basis shall not be required to con- vert ...
Page 126
... basis to test the fiscal integrity of financial transac- tions and compliance with the terms of awards . These tests would include an appropriate sampling of Federal grants and subgrants . 1 Available from the Superintendent of ...
... basis to test the fiscal integrity of financial transac- tions and compliance with the terms of awards . These tests would include an appropriate sampling of Federal grants and subgrants . 1 Available from the Superintendent of ...
Page 127
... basis . " Program income " has the same meaning it has in Subpart F of this part . " Unliquidated obligations , " for re- ports prepared on a cash basis , are the amount of obligations incurred by the grantee that has not been paid ...
... basis . " Program income " has the same meaning it has in Subpart F of this part . " Unliquidated obligations , " for re- ports prepared on a cash basis , are the amount of obligations incurred by the grantee that has not been paid ...
Page 128
... basis , they shall be due 30 days after the reporting period . When required on an annual basis , they shall be due 90 days after the grant year . Final re- ports shall be due 90 days after the ex- piration or termination of grant sup ...
... basis , they shall be due 30 days after the reporting period . When required on an annual basis , they shall be due 90 days after the grant year . Final re- ports shall be due 90 days after the ex- piration or termination of grant sup ...
Page 129
... basis . The accounting basis for the Outlay Report and Re- quest for Reimbursement for Con- struction Programs shall be governed by § 74.73 ( b ) . ( Approved by the Office of Management and Budget under control number 1880- 0513 ) ...
... basis . The accounting basis for the Outlay Report and Re- quest for Reimbursement for Con- struction Programs shall be governed by § 74.73 ( b ) . ( Approved by the Office of Management and Budget under control number 1880- 0513 ) ...
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activities administrative allocation amended at 54 amount ance application appropriate approved audit Authority award basis benefits Budget under control cation cial cluding contract control number debarment debt decision Department educa education program educational agency eligible employee equipment eral erwise evaluation expenditures facilities FEDERAL REGISTER fiscal funds Government gram grant or subgrant grantee handicapped persons hearing Indian indirect cost institution Insular Area LEA's Management and Budget means meet ment needs notice Office of Management OMB Circular A-110 operating paragraph parent participation party payment percent period personnel plication preapplication private school procedures pupil purposes quired quirements real property receive recipient records regulations request requirements research agreement reviews each ap Secre Secretary reviews specific statute subgrantee submit tary tion tional Title Title IX U.S. Postal Service unless vocational education waiver
Popular passages
Page 344 - The time and place so fixed shall be reasonable and shall be subject to change for cause. The complainant, if any, shall be advised of the time and place of the hearing. An applicant or recipient may waive a hearing and submit written information and argument for the record. The failure of an applicant or recipient to request a hearing under this...
Page 27 - Government of the entire domestic right, title and interest in and to such invention, or in any case where the Government has insufficient interest in an invention to obtain the entire domestic right, title, and interest therein (although the Government could obtain same under paragraph (a...
Page 23 - ... (C) fails to maintain any record concerning any individual with such accuracy, relevance, timeliness, and completeness as is necessary to assure fairness in any determination relating to the qualifications, character, rights, or opportunities of, or benefits to the individual that may be made on the basis of such record, and consequently a determination is made which is adverse to the individual...
Page 157 - ... would be viewed as fully depreciated provided, however, that reasonable use charges may be negotiated for any such assets if warranted after taking into consideration the cost of the facility or item involved, the estimated useful life remaining at time of negotiation, the actual replacement policy followed in the light of service lives used for calculating depreciation, the effect of any increased maintenance charges or decreased efficiency due to age, and any other factors pertinent to the...
Page 154 - ... 4. Civil defense costs. Civil defense costs are those incurred in planning for, and the protection of life and property against, the possible effects of enemy attack. Reasonable costs of civil defense measures (including costs in excess of normal plant protection costs, first-aid training and supplies, firefighting training, posting of additional exit notices and directions, and other approved civil defense measures) undertaken on the institution's premises pursuant to suggestions or requirements...
Page 159 - Patent costs. Costs of preparing disclosures, reports, and other documents required by the research agreement and of searching the art to the extent necessary to make such invention disclosures, are allowable. In accordance with the clauses of the research agreement relating to patents, costs of preparing documents and any other patent costs, in connection with the filing of a patent application where title is conveyed to the government, are allowable. (See also J.33.
Page 340 - ... or clients of the institution or to the opportunity to participate in the provision of services or other benefits to such individuals, shall be applicable to the entire institution unless the applicant establishes, to the satisfaction of the responsible Department official, that the institution's practices in designated parts or programs of the institution will in no way affect its practices in the program of the institution for which Federal financial assistance is sought, or the beneficiaries...
Page 159 - Profits and losses on disposition of plant, equipment, or other capital assets. Profits or losses of any nature arising from the sale or exchange of plant, equipment, or other capital assets, including sale or exchange of either...
Page 113 - UPHOLD the Constitution, laws, and legal regulations of the United States and all governments therein and never be a party to their evasion. "GIVE a full day's labor for a full day's pay; giving to the performance of his duties his earnest effort and best thought. "SEEK to find and employ more efficient and economical ways of getting tasks accomplished. "NEVER discriminate unfairly by the dispensing of special favors or privileges to anyone, whether for remuneration or not; and never accept for himself...
Page 178 - ... property are unallowable except to the extent that the Government has specifically required or approved such costs; and (3) costs of insurance on the lives of officers or trustees are unallowable except where such insurance is part of an employee plan which is not unduly restricted. c. Contributions to a reserve for an approved self-insurance program are allowable to the extent that the types of coverage, extent of coverage, and the rates and premiums would have been allowed had insurance been...