[Code of Federal Regulations]
[Title 40, Volume 1]
[Revised as of July 1, 2007]
From the U.S. Government Printing Office via GPO Access
[CITE: 40CFR30.27]

[Page 360]
 
                   TITLE 40--PROTECTION OF ENVIRONMENT
 
               CHAPTER I--ENVIRONMENTAL PROTECTION AGENCY
 
PART 30_UNIFORM ADMINISTRATIVE REQUIREMENTS FOR GRANTS AND AGREEMENTS 
WITH INSTITUTIONS OF HIGHER EDUCATION, HOSPITALS, AND OTHER NON-PROFIT 
 
                    Subpart C_Post-Award Requirements
 
Sec. 30.27  Allowable costs.

    (a) 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 non-profit 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. In addition, EPA's annual 
Appropriations Acts may contain restrictions on the use of assistance 
funds. For example, the Acts may prohibit the use of funds to support 
intervention in Federal regulatory or adjudicatory proceedings.
    (b) EPA will limit its participation in the salary rate (excluding 
overhead) paid to individual consultants retained by recipients or by a 
recipient's contractors or subcontractors to the maximum daily rate for 
level 4 of the Executive Schedule unless a greater amount is authorized 
by law. (Recipient's may, however, pay consultants more than this 
amount.) This limitation applies to consultation services of designated 
individuals with specialized skills who are paid at a daily or hourly 
rate. This rate does not include transportation and subsistence costs 
for travel performed; recipients will pay these in accordance with their 
normal travel reimbursement practices. Contracts with firms for services 
which are awarded using the procurement requirements in this part are 
not affected by this limitation.