Revision of budget and program plans (29 CFR 95.25)

29 cfr 95.25.pdf

Application for Training Grant

Revision of budget and program plans (29 CFR 95.25)

OMB: 1218-0020

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§ 95.24

29 CFR Subtitle A (7–1–03 Edition)

records for in-kind contributions from
third parties:
(i) Volunteer services shall be documented and, to the extent feasible, supported by the same methods used by
the recipient for its own employees.
(ii) The basis for determining the
valuation for personal service, material, equipment, buildings and land
shall be documented.
§ 95.24

Program income.

(a) Except as provided in paragraph
(e) of this section, program income
earned during the project period shall
be retained by the recipient and added
to funds committed to the project by
DOL and recipient, and used to further
eligible project or program objectives.
(b) Recipients shall have no obligation to the Federal Government regarding program income earned after
the end of the project period.
(c) Costs incident to the generation
of program income may be deducted
from gross income to determine program income, provided these costs have
not been charged to the award.
(d) Proceeds from the sale of property
are not program income and shall be
handled in accordance with the requirements of the Property Standards
(See §§ 95.30 through 95.37).
(e) Unless DOL’s regulations or the
terms and condition of the award provide otherwise, recipients shall have no
obligation to the Federal Government
with respect to program income earned
from license fees and royalties for
copyrighted material, patents, patent
applications, trademarks, and inventions produced under an award. However, Patent and Trademark Amendments (35 U.S.C. 18) apply to inventions
made under an experimental, developmental, or research award.
§ 95.25 Revision of budget and program plans.
(a) The budget plan is the financial
expression of the project or program as
approved during the award process. It
may include either the Federal and
non-Federal share, or only the Federal
share, depending upon DOL’s requirements. It shall be related to performance for program evaluation purposes
whenever appropriate.

(b) Recipients are required to report
deviations from budget and program
plans, and request prior approvals for
budget and program plan revisions, in
accordance with this section.
(c) For nonconstruction awards, recipients shall request prior written approvals from the grant officer for one
or more of the following program or
budget changes:
(1) Change in the scope or the objective of the project or program (even if
there is no associated budget revision
requiring prior written approval).
(2) Change in a key person specified
in the application or award document.
(3) The absence for more than three
months, or a 25-percent reduction in
time devoted to the project, by the approved project director or principal investigator.
(4) The need for additional Federal
funding.
(5) The transfer of amounts budgeted
for indirect costs to absorb increases in
direct costs, or vice versa.
(6) The inclusion, unless waived by
the grant officer, of costs that require
prior approval in accordance with OMB
Circular A–21, ‘‘Cost Principles for Institutions of Higher Education,’’ OMB
Circular A 122, ‘‘Cost Principles for
Non-Profit Organizations,’’ or 45 CFR
part 74, Appendix E, ‘‘Principles for Determining Costs Applicable to Research
and Development under Grants and
Contracts with Hospitals,’’ or 48 CFR
part 31, ‘‘Contract Cost Principles and
Procedures,’’ as applicable.
(7) The transfer of funds allotted for
training allowances (direct payment to
trainees) to other categories of expense.
(8) Unless described in the application and funded in the approved
awards, the subaward, transfer or contracting out of any work under an
award. This provision does not apply to
the purchase of supplies, material,
equipment or general support services.
(d) No other prior approval requirements for specific items may be imposed unless a deviation has been approved by OMB.
(e) Except for requirements listed in
paragraphs (c)(1) and (c)(4) of this section, the grant officer may waive costrelated and administrative prior written approvals required by this part and

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Office of the Secretary of Labor

§ 95.25

OMB Circulars A–21 and A–122. Such
waivers may include authorizing recipients to do any one or more of the
following:
(1) Incur pre-award costs 90 calendar
days prior to award or more than 90
calendar days with the prior written
approval of the grant officer. All preaward costs are incurred at the recipient’s risk (i.e., the grant officer is
under no obligation to reimburse such
costs if for any reason the recipient
does not receive an award or if the
award is less than anticipated and inadequate to cover such costs).
(2) Initiate a one-time extension of
the expiration date of the award of up
to 12 months unless one or more of the
following conditions apply. For onetime extensions, the recipient must notify the grant officer in writing with
the supporting reasons and revised expiration date at least 10 days before the
expiration date specified in the award.
This one-time extension may not be exercised merely for the purpose of using
unobligated balances. The one-time extension may not be initiated if:
(i) The terms and conditions of award
prohibit the extension.
(ii) The extension requires additional
Federal funds.
(iii) The extension involves any
change in the approved objectives or
scope of the project.
(3) Carry forward unobligated balances to subsequent funding periods.
(4) For awards that support research,
unless the grant officer provides otherwise in the award or in DOL’s regulations, the prior written approval requirements described in paragraph (e)
are automatically waived (i.e., recipients need not obtain such prior written
approvals) unless one of the conditions
included in paragraph (e)(2) applies.
(f) DOL may, at its option, restrict
the transfer of funds among direct cost
categories or programs, functions and
activities for awards in which the Federal share of the project exceeds
$100,000 and the cumulative amount of
such transfers exceeds or is expected to
exceed 10 percent of the total budget as
last approved by DOL. DOL shall not
permit a transfer that would cause any
Federal appropriation or part thereof
to be used for purposes other than

those consistent with the original intent of the appropriation.
(g) All other changes to nonconstruction budgets, except for the changes described in paragraph (j), do not require
prior approval.
(h) For construction awards, recipients shall request prior written approval promptly from the grant officer
for budget revisions whenever paragraphs (h)(1), (h)(2) or (h)(3) of this section apply.
(1) The revision results from changes
in the scope or the objective of the
project or program.
(2) The need arises for additional
Federal funds to complete the project.
(3) A revision is desired which involves specific costs for which prior
written approval requirements may be
imposed consistent with applicable
OMB cost principles listed in § 95.27.
(i) No other prior approval requirements for specific items may be imposed unless a deviation has been approved by OMB.
(j) When DOL makes an award that
provides support for both construction
and nonconstruction work, DOL may
require the recipient to request prior
written approval before making any
fund or budget transfers between the
two types of work supported.
(k) For both construction and nonconstruction awards, recipients shall
notify the grant officer in writing
promptly whenever the amount of Federal authorized funds is expected to exceed the needs of the recipient for the
project period by more than $5,000 or
five percent of the award, whichever is
greater. This notification shall not be
required if an application for additional funding is submitted for a continuation award.
(l) When requesting written approval
for budget revisions, recipients shall
use the budget forms that were used in
the application.
(m) Within 30 calendar days from the
date of receipt of the request for budget revisions, the grant officer shall review the request and notify the recipient whether the budget revisions have
been approved. If the revision is still
under consideration at the end of 30
calendar days, the grant officer shall
inform the recipient in writing of the

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§ 95.26

29 CFR Subtitle A (7–1–03 Edition)

date when the recipient may expect the
decision.
§ 95.26 Non-Federal audits.
(a) Recipients and subrecipients that
are institutions of higher education or
other non-profit organizations (including hospitals) shall be subject to the
audit requirements contained in the
Single Audit Act Amendments of 1996
(31 U.S.C. 7501–7507) and revised OMB
Circular A–133, ‘‘Audits of States,
Local Governments, and Non-Profit Organizations.’’
(b) State and local governments shall
be subject to the audit requirements
contained in the Single Audit Act
Amendments of 1996 (31 U.S.C. 7501–
7507) and revised OMB Circular A–133,
‘‘Audits of States, Local Governments,
and Non-Profit Organizations.’’
(c) For-profit hospitals not covered
by the audit provisions of revised OMB
Circular A–133 shall be subject to the
audit requirements of the Federal
awarding agencies.
(d) Commercial organizations shall
be subject to the audit requirements
specified by the DOL awarding agency
or the prime recipient as incorporated
into the award document. See 29 CFR
part 96.
[59 FR 38271, July 27, 1994, as amended at 62
FR 45939, 45942, Aug. 29, 1997]

§ 95.27 Allowable costs.
For each kind of recipient, there is a
set of Federal principles for determining allowable costs. Allowability of
costs shall be determined in accordance with the cost principles applicable
to the entity incurring the costs. Thus,
allowability of costs incurred by State,
local or federally-recognized Indian
tribal governments is determined in
accordance with the provisions of OMB
Circular A–87, ‘‘Cost Principles for
State and Local Governments.’’ The allowability of costs incurred by nonprofit organizations is determined in
accordance with the provisions of OMB
Circular A–122, ‘‘Cost Principles for
Non-Profit Organizations.’’ The allowability of costs incurred by institutions
of higher education is determined in
accordance with the provisions of OMB
Circular A–21, ‘‘Cost Principles for
Educational Institutions.’’ The allowability of costs incurred by hospitals is

determined in accordance with the provisions of Appendix E of 45 CFR part 74,
‘‘Principles for Determining Costs Applicable to Research and Development
Under Grants and Contracts with Hospitals.’’ The allowability of costs incurred by commercial organizations
and those non-profit organizations listed in Attachment C to Circular A–122 is
determined in accordance with the provisions of the Federal Acquisition Regulation (FAR) at 48 CFR part 31.
§ 95.28 Period of availability of funds.
Where a funding period is specified, a
recipient may charge to the grant only
allowable costs resulting from obligations incurred during the funding period and any pre-award costs authorized by DOL.
Property Standards
§ 95.30 Purpose of property standards.
Sections 95.31 through 95.37 set forth
uniform standards governing management and disposition of property furnished by the Federal Government
whose cost was charged to a project
supported by a Federal award. Recipients are required to observe these
standards under awards and no additional requirements shall be imposed,
unless specifically required by Federal
statute. The recipient may use its own
property management standards and
procedures provided it observes the
provisions of §§ 95.31 through 95.37.
§ 95.31 Insurance coverage.
Recipients shall, at a minimum, provide the equivalent insurance coverage
for real property and equipment acquired with Federal funds as provided
to property owned by the recipient.
Federally-owned property need not be
insured unless required by the terms
and conditions of the award.
§ 95.32 Real property.
DOL shall prescribe requirements for
recipients concerning the use and disposition of real property acquired in
whole or in part under awards. Unless
otherwise provided by statute, such requirements, at a minimum, shall contain the following:
(a) Title to real property shall vest in
the recipient subject to the condition

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File Typeapplication/pdf
File TitleDocument
SubjectExtracted Pages
AuthorU.S. Government Printing Office
File Modified2004-02-23
File Created2004-02-23

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