There isn’t any common rule getting classifying certain can cost you because the either direct or secondary (F&A) lower than all of the accounting program
( c ) To have prices layer a last period, brand new Federal share of your own unallowable can cost you is computed having on a yearly basis involved and you can a cash-refund (together with appeal rechargeable in accordance with appropriate rules) might be designed to the government. When the dollars refunds are designed for earlier attacks included in provisional or repaired costs, suitable alterations is generated in the event the cost was closed to avoid duplicate recuperation of your unallowable will cost you by the National.
( d ) To own prices within the most recent months, possibly a rate adjustment otherwise a refund, once the discussed inside paragraphs (b) and you can (c) from the part, must be necessary for brand new cognizant department getting secondary will set you back. Read more