Regulacje i polityka gospodarcza · 06/10/1995

Cost Principles for Non-Profit Organizations; Proposed Revisions

This notice proposes changes to OMB Circular A-122, ``Cost Principles for Non-Profit Organizations,'' to revise the definition of equipment, to make certain additional costs unallowable, to modify the multiple allocation base method for computing indirect cost rate(s), and to place a ceiling on the administrative portion of indirect costs for organizations with Federal funding over $10 million. The proposed changes provide consistency across OMB's cost principles Circulars A- 122; A-87, ``Cost Principles for State and Local Governments;'' and A- 21, ``Cost Principles for Educational Institutions.''