[Code of Federal Regulations]

[Title 40, Volume 1]

[Revised as of July 1, 2005]

From the U.S. Government Printing Office via GPO Access

[CITE: 40CFR30.27]



[Page 330]

 

                   TITLE 40--PROTECTION OF ENVIRONMENT

 

               CHAPTER I--ENVIRONMENTAL PROTECTION AGENCY

 

PART 30_UNIFORM ADMINISTRATIVE REQUIREMENTS FOR GRANTS AND AGREEMENTS 

 

                    Subpart C_Post-Award Requirements

 

Sec. 30.27  Allowable costs.



    (a) For each kind of recipient, there is a set of Federal principles 

for determining allowable costs. Allowability of costs shall be 

determined in accordance with the cost principles applicable to the 

entity incurring the costs. Thus, allowability of costs incurred by 

State, local or federally-recognized Indian tribal governments is 

determined in accordance with the provisions of OMB Circular A-87, 

``Cost Principles for State and Local Governments.'' The allowability of 

costs incurred by non-profit organizations is determined in accordance 

with the provisions of OMB Circular A-122, ``Cost Principles for Non-

Profit Organizations.'' The allowability of costs incurred by 

institutions of higher education is determined in accordance with the 

provisions of OMB Circular A-21, ``Cost Principles for Educational 

Institutions.'' The allowability of costs incurred by hospitals is 

determined in accordance with the provisions of appendix E of 45 CFR 

part 74, ``Principles for Determining Costs Applicable to Research and 

Development Under Grants and Contracts with Hospitals.'' The 

allowability of costs incurred by commercial organizations and those 

non-profit organizations listed in Attachment C to Circular A-122 is 

determined in accordance with the provisions of the Federal Acquisition 

Regulation (FAR) at 48 CFR part 31. In addition, EPA's annual 

Appropriations Acts may contain restrictions on the use of assistance 

funds. For example, the Acts may prohibit the use of funds to support 

intervention in Federal regulatory or adjudicatory proceedings.

    (b) EPA will limit its participation in the salary rate (excluding 

overhead) paid to individual consultants retained by recipients or by a 

recipient's contractors or subcontractors to the maximum daily rate for 

level 4 of the Executive Schedule unless a greater amount is authorized 

by law. (Recipient's may, however, pay consultants more than this 

amount.) This limitation applies to consultation services of designated 

individuals with specialized skills who are paid at a daily or hourly 

rate. This rate does not include transportation and subsistence costs 

for travel performed; recipients will pay these in accordance with their 

normal travel reimbursement practices. Contracts with firms for services 

which are awarded using the procurement requirements in this part are 

not affected by this limitation.