Cost Principles for Non-Profit Organizations
GPTKB entity
Statements (35)
| Predicate | Object |
|---|---|
| gptkbp:instanceOf |
gptkb:legislation
|
| gptkbp:appliesTo |
non-profit organizations
|
| gptkbp:basisFor |
federal grant compliance
|
| gptkbp:codifiedIn |
gptkb:2_CFR_Part_230
|
| gptkbp:examplesOfAllowableCosts |
utilities
rent supplies fringe benefits travel costs equipment depreciation personnel costs |
| gptkbp:examplesOfUnallowableCosts |
alcoholic beverages
fines and penalties bad debts entertainment costs lobbying costs |
| gptkbp:formerName |
gptkb:OMB_Circular_A-122
|
| gptkbp:governs |
cost allocation
direct costs allowable costs indirect costs |
| https://www.w3.org/2000/01/rdf-schema#label |
Cost Principles for Non-Profit Organizations
|
| gptkbp:issuedBy |
gptkb:Office_of_Management_and_Budget
|
| gptkbp:prohibits |
unallowable costs
|
| gptkbp:purpose |
ensure proper use of federal funds
|
| gptkbp:relatedTo |
gptkb:Uniform_Guidance
|
| gptkbp:replacedBy |
gptkb:2_CFR_Part_200_Subpart_E
|
| gptkbp:requires |
costs must be adequately documented
costs must be allocable costs must be allowable costs must be consistently treated costs must be reasonable |
| gptkbp:startDate |
December 26, 2014
|
| gptkbp:bfsParent |
gptkb:OMB_Circulars_A-122
|
| gptkbp:bfsLayer |
6
|