Cost sharing or matching.

CFR · 2024-01-01 · US · Title 10

(a) (1) They are verifiable from the recipient's records. (2) They are not included as contributions for any other federally-assisted project or program. (3) They are necessary and reasonable for proper and efficient accomplishment of project or program objectives. (4) They are allowable under § 600.317. (5) They are not paid by the Federal Government under another award unless authorized by Federal statute to be used for cost sharing or matching. (6) They are provided for in the approved budget. (7) They conform to other provisions of this part, as applicable. (b) (i) The certified value of the remaining life of the property recorded in the recipient's accounting records at the time of donation; or (ii) The current fair market value. If there is sufficient justification, the contracting officer may approve the use of the current fair market value of the donated property, even if it exceeds the certified value at the time of donation to the project. The contracting officer may accept the use of any reasonable basis for determining the fair market value of the property. (2) (3) (4) (ii) Normally only depreciation or use charges for equipment and buildings may be applied. However, the fair rental charges for land and the full value of equipment or other capital assets may be allowed, when they will be consumed in the performance of the award or fully depreciated by the end of the award, provided that the contracting officer has approved the charges. When use charges are applied

official document · source cfr-2024 · id 10:§ 600.313