CFR > Title 34 - Education > SUBTITLE A—Office of the Secretary, Department of Education > PART 76—STATE-ADMINISTERED PROGRAMS > SUBPART F—What Conditions Must Be Met by the State and Its Subgrantees? (§76.500 to §76.683) > 76.568—Occupancy and space maintenance costs—restricted rate.

76.568—Occupancy and space maintenance costs—restricted rate.

(a) As used in the calculation of a restricted indirect cost rate, occupancy and space maintenance costs means such costs as—
(1) Building costs whether owned or rented;
(2) Janitorial services and supplies;
(3) Building, grounds, and parking lot maintenance;
(4) Guard services;
(5) Light, heat, and power;
(6) Depreciation, use allowances, and amortization; and
(7) All other related space costs.
(b) Occupancy and space maintenance costs associated with organization-wide service functions (accounting, payroll, personnel) may be included as general management costs if a space allocation or use study supports the allocation.
(c) Occupancy and space maintenance costs associated with functions that are not organization-wide must be included with other expenditures in the indirect cost formula. These costs may be charged directly to affected programs only to the extent that statutory supplanting prohibitions are not violated. This reimbursement must be approved in advance by the Secretary.

Code of Federal Regulations

(Authority: 20 U.S.C. 1221e-3(a)(1), 2831(a), 2974(b) , and 3474)

Code of Federal Regulations

[59 FR 59584, Nov. 17, 1994]