Utah Admin. Code R277-424-3 - Standards
(1)
(a) An
LEA or RESA may charge indirect costs to state funded programs unless
prohibited by Utah Code or Board Rule.
(b) An LEA or RESA may charge indirect costs
to federally funded programs in accordance with 2 CFR Part 200, Uniform
Administrative Requirements, Cost Principles, and Audit Requirements for
Federal Awards.
(2) The
Superintendent may not authorize or pay indirect costs to higher education
institutions for state funded contractual work.
(3)
(a)
Prior to the beginning of each fiscal year, the Superintendent shall publish a
schedule of the indirect cost rates for state programs.
(b) The Superintendent shall develop the
schedule from information contained in the annual financial reports and
specifically identified items submitted by LEAs.
(c) Each program schedule shall include:
(i) whether or not the restricted or
unrestricted indirect cost rate applies; and
(ii) whether or not indirect costs are
allowable or applicable.
(4)
(a) An
LEA or RESA may recover indirect costs if funds are available.
(b) If a combination of direct and indirect
costs exceeds funds available, then the LEA may not recover the total cost of
the project or program.
(c)
Recovery of indirect costs is not optional for state programs.
(d) If an LEA or RESA elects to recover
indirect costs, the LEA or RESA shall use the annual rates negotiated by the
Superintendent for applicable federal and state programs.
(5)
(a) An
LEA or RESA may only recover indirect costs for state programs to the extent
that direct costs were incurred.
(b) The Superintendent shall apply the
indirect cost rate to the amount expended, not to the
Notes
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