CONTRACT COST PRINCIPLES AND PROCEDURES of indirect cost incurred solely for the instruction activity and not included in the general allocation of the various categories of indirect expenses. Costs incurred in behalf of the institution by State and local governments are allowable as provided for in 15.303-6. 15.807 Indirect Costs Applicable to Educational Service Agreements. The individual items of indirect costs applicable to the instruction activity as a whole should be assigned to (1) educational service agreements, and (2) all other instructional work through use of appropriate cost groupings, selected distribution bases, and other reasonable methods as outlined in 15.305-2. A single indirect pool may be used for all educational service agreements provided this results in a reasonably equitable distribution of costs among agreements in relation to indirect support services provided. However, when the level of indirect support significantly varies for work performed either on campus or off campus under a particular agreement or group of agreements, separate cost pools should be established consistent with the principles set forth in 15.307–1. Where direct charges are provided for under educational service agreements for such things as commencement fees, student fees, and tuition, the related indirect costs, through separate cost groupings, should be excluded from the indirect costs allocable to the service agreements. 15.808 Indirect Cost Rates for Educational Service Agreements. An indirect cost rate should be determined for the educational service agreement pool or pools, as established under 15.807. The rate in each case should be stated as the percentage which the amount of the particular educational service agreement pool is of the total direct salaries and wages of all educational service agreements identified with such pool. Indirect costs should be distributed to individual agreements by applying the rate or rates established to direct salaries and wages for each agreement. When a fixed rate is negotiated in advance of a fiscal year, the over- or underrecovery for that year may be included as an adjustment to the indirect cost for the next rate negotiation as in 15.307-4 and 15.307-5. 15.809 General Standards for Selected Items of Cost. The standards for selected items of cost as set forth in 15.309–1 through 15.309-44 applicable to research agreements will also be applied to educational service agreements with the following modifications: 15.809-1 Commencement and Convocation Costs (15.309–4). Expenses incurred for convocations and commencements apply to the instruction activity as a whole. Such expenses are unallowable as direct costs of educational service agreements unless specifically authorized in the agreement or approved in writing by the sponsoring agency. For eligibility of allocation as indirect costs, see 15.804. 15.809-2 Compensation for Personal Services (15.309-6). Charges to educational service agreements for personal services will normally be determined and supported consistent with the provisions of 15.309-6. However, the provision for stipulated salary support will not be used for educational service agreements. Also, charges may include compensation in excess of the base salary of a faculty member for the conduct of courses outside the normal duties of such member provided that: (1) extra charges are determined at a rate not greater than the basic salary rate of the member; (2) salary payments for such work follow practices consistently applied within the institution; and (3) specific authorization for such charges is included in the educational service agreement. 15.809-3 Scholarships and Student Aid Costs (15.309-36). Expenses incurred for scholarships and student aid are unallowable as either direct costs or indirect costs of educational service agreements, unless specifically authorized in the educational service agreement or approved in writing by the sponsoring agency. 15.809-4 Student Activity Costs (15.309-40). Expenses incurred for student activities are unallowable as either direct costs or indirect costs of educational service agreements, unless specifically authorized in the educational service agreement or approved in writing by the sponsoring agency. 15.807 13-139 0-83--40 CFR TITLE 41 CHAPTER 18 16.101 Forms for Advertised Supply or Services Contracts (Standard Forms 33, 33A, 16-1:7 16.101-1 General. 16-1:7 16.101-2 Conditions for Use. 16-1:7 16.102 Forms for Negotiated Supply or Services Contracts (Standard Forms 18, 26, 16-1:7 16.103 16.104 Amendment of Solicitation/Modification of Contract (Standard Form 30)..... 16-1:10 16-1:10 16.201-1 Contracts Not in Excess of $10,000 (NASA Form 1379, 16-2:1 16.202-3 Contract Facilities Capital a:id Cost 16-2:2 16.203 Structured Approach-Profit/Fee Objective.. 16-2:2 NASA PROCUREMENT REGULATION Paragraph 16.204 Justification for Authority to Negotiate (NASA Form 543). Subpart 3-Purchase and Delivery Order Forms 16.300 Scope of Subpart.. 16.302 Page 16-2:2 16-3:1 16-3:1 16-3:1 16-4:1 16-4:1 16-4:1 16-4:1 16-4:2 16-4:3 16-4:3 16-4:3 16-4:4 16-4:4 16-4:4 16-4:5 16-4:5 Subpart 5-Special Contract and Order Forms 16.500 16.501 Scope of Subpart. 16-5:1 Negotiated Utility Service Contract Forms.. 16-5:1 16.501-50 NASA Form 550, Negotiated Utility Service Contract, NASA 16.706 16.751 Instructions for Use of Termination Forms (DD Form 1114, NASA Edition)... 16-7:1 16-7:1 Compliance With Labor Laws, Regulations, and Clauses. 16-8:1 16.803-1 Construction Contracts (DB 11, Standard Form 1093, CB 16- 16-8:1 16.803-2 Supply Contracts (PC-13, PC-16, Standard Form 99).. 16-8:1 16-8:1 Employer Information Report EEO-1 (Standard Form 100). 16-8:1 Bidders Mailing List Application (Standard Form 129) and Bidders Mailing Release and Assignment Forms (NASA Forms 778, 779, 780, and 781).. 16-8:2 16-8:2 NASA Small Business Subcontracting Program Quarterly Report of Partici- Checklist for Negotiated and Advertised Contract File Content (Award File) Contractor Financial Management Report (NASA Form 533 Series of Re- 16.859-2 Cost-Reimbursement Type Letter Contract 16-8:4 16-8:4 NASA PROCUREMENT REGULATION Paragraph Page 16.859-4 Letter Contract Forms. 16-8:4 16.860 16.861 16.862 Processing Payments Under Contracts with Cost-Reimbursement Provisions.... 16-8:8 16-8:8 16-8:9 16.863 16.864 [Reserved] 16-8:9 Procurement Plan Contents Checklist (NASA Form 1168). 16-8:9 16.865 Report of Government-Owned/Contractor-Held Property. (NASA Form 16-8:9 16.866 Material Inspection and Receiving Report Forms (DD Form 250, and DD 16.869 16.870 16.871 Contract File Documentation and Closeout Forms.. Report of Federal Cash Transactions (Standard Form 272 and 272A). 16-8:9 16-8:9 16-8:9 CFR TITLE 41 CHAPTER 18 |