20 C.F.R. § 641.859 What other special rules govern the classification of costs as administrative costs or program costs?
Title 20 - Employees' Benefits
(a) Recipients and subrecipients must comply with the special rules for classifying costs as administrative costs or program costs set forth in paragraphs (b) through (e) of this section. (b)(1) Costs of awards by recipients and first-tier subrecipients that are solely for the performance of their own administrative functions are classified as administrative costs. (2) Costs incurred by recipients and first tier subrecipients for administrative functions listed in §641.856(b) are classified as administrative costs. (3) Costs incurred by vendors performing administrative functions for recipients and first tier subrecipients are classified as administrative costs. (4) Except as provided in paragraph (b)(1), all costs incurred by subrecipients other than first-tier subrecipients are classified as program costs. (5) Except as provided in paragraph (b)(3) of this section (i.e., costs that are incurred to perform administrative functions for recipients and first tier subrecipients), all costs incurred by vendors are program costs. (See 29 CFR 99.210 for a discussion of factors differentiating subrecipients from vendors.) (c) Personnel and related non-personnel costs of staff who perform both administrative functions specified in §641.856(b) and programmatic services or activities must be allocated as administrative or program costs to the benefiting cost objectives/categories based on documented distributions of actual time worked or other equitable cost allocation methods. (d) Specific costs charged to an overhead or indirect cost pool that can be identified directly as a program cost must be charged as a program cost. Documentation of such charges must be maintained. (e) Costs of the following information systems including the purchase, systems development and operating (e.g., data entry) costs are charged to the “program cost” category: (1) Tracking or monitoring of participant and performance information; (2) Employment statistics information, including job listing information, job skills information, and demand occupation information; and (3) Local area performance information.
Title 20: Employees' Benefits
PART 641—PROVISIONS GOVERNING THE SENIOR COMMUNITY SERVICE EMPLOYMENT PROGRAM
Subpart H—Administrative Requirements
§ 641.859 What other special rules govern the classification of costs as administrative costs or program costs?
