CFR 200 Subpart E Cost Principles. For the PIHPs purposes of determination of Managed Care Administrative Costs under the MDHHS/PIHP Contract, the actual costs of the delegated PIHP administrative services performed by the Payor or retained by the Payor and subsequently purchased by the Payor via subcontracting, including but not limited to any such PIHP administrative services purchased via a separate subcontract with this affiliate CMHSP, shall be accounted for and reported by the Payor as indirect administration costs of the Payor, pursuant to the requirements of Federal OMB Circular 2 CFR 200 Subpart E Cost Principles
CFR 200 Subpart E Cost Principles. ➹ Not Part of another grant’s cost share ➹ Identified in the approved budget ➹ Allocable to eligible project activities Cost Share Resources • The cost share can be met with contributions of: ➹ Cash ➹ Non-Federal Grants ➹ Labor ➹ Materials ➹ Supplies ➹ Services CA Recipient Labor • Contributions of labor are a great way to help meet your cost share. Keep in mind the: ➹ Timing – After CA award unless pre-award costs are approved ➹ Records – Need to keep proper records such as time and effort reports Volunteer Labor • Volunteer labor may be used but keep in mind: ➹ Records – Same as CA recipient documentation, to the extent feasible ➹ Value Estimate (hourly rate) ▪ Rate you or a non-profit pays its own workers ▪ Rate of pay for similar work in the same labor market ▪ You can include fringe benefits ▪ Must be fair & reasonable ▪ Must show how rate is derived in your records ➹ Safety & Health Concerns – Work must be safe for the volunteers Third Party & Other Labor • A third party or other organization labor is allowable but keep in mind: ➹ Must be Verifiable - documentation in your records ➹ Value Estimate (hourly rate) ▪ Must be the employee’s regular rate ▪ You can include fringe benefits ▪ No overhead costs • Examples: ➹ Site Manager ➹ Quality Assurance (QA) Officer ➹ Labor for other programmatic activities Donated Supplies & Equipment • Supplies ➹ Must be market value at the time of donation ➹ Examples: ▪ Office supplies ▪ Clean fill ▪ Containment fabric • Equipment ➹ Fair rental rate at the time of use ➹ Age & condition can be considered Other Services • Waiving the cleanup waste disposal fee • Cleanup waste or clean fill transportation • Site security (such as fencing or signage) • Dust control • Clearing & demolition (if essential for cleanup) • Analytical work (confirmation sampling) • Outreach (Community notices, meeting space rental) Suggestions • Have a plan to meet your cost share ➹ Who, what, where, when • Document, Document, Document ➹ Cost, benefit, service, hours, value, rate ➹ Basis for your calculations ➹ Be clear and specific Suggestions (Cont.) • Include your progress in meeting the cost share in your Quarterly Reports • Monitor the status of your cost share periodically • Get documentation when the cost share activity occurs!!! Questions • If you have any questions about the cost share requirement or how to meet it, contact: Cleanup RLF
