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c. Allowable project costs will be determined in accordance with the authorizing statute, the <br />purpose of the award, and to the extent applicable to the type of organizations receiving the <br />award, regardless of tier. The following portions of the Code of Federal Regulations are <br />hereby incorporated by reference (the full text of Code of Federal Regulations references may <br />be found at littp:ll www .access.gpo.gov /nara/cfr /cfi•- table- search.lrtm l #ppage1) <br />(1) 2 CFR fart 220, "Cost Principles for Institutions of Higher Education" <br />(2) 2 CFR Part 225, "Cost Principles for State and Local Governments (Including <br />Certain Indian Tribal Governments)" <br />(3) 2 CFR Part 230, "Cost Principles for Nonprofit Organizations" <br />(4) 48 CFR Part 31, "Contract Cost Principles and Procedures" <br />II. UNALLOWABLE COSTS <br />The following costs are not allowed: <br />a. Costs above the amount authorized for the project <br />b. Costs incurred after the expiration of the award including any no'cost extensions of time <br />c. Costs that lie outside the scope of the approved project and any amendments thereto <br />d. Compensation for injuries to persons or damage to property arising from project activities <br />This list is not exhaustive. Questions about the allowability of particular items of costs should be directed <br />to the NRCS administrative contact identified in the award. <br />III. CONFIDENTIALITY <br />a. Activities performed under this award may involve access to confidential and potentially <br />sensitive information about governmental and landowner issues. The term "confidential <br />information" means proprietary information or data of a personal nature about an individual, <br />or information or data submitted by or pertaining to an organization. This information must <br />not be disclosed without the prior written consent of NRCS, <br />b. The recipient's personnel will follow the rules and procedures of disclosure set forth in the <br />Privacy Act of 1974, 5 U.S.C. Section 552x, and implementing regulations and policies with <br />respect to systems of records determined to be subject to the Privacy Act. The recipient's <br />personnel must also comply with privacy of personal information relating to natural resources <br />conservation programs in accordance with section 1244 of Title II of the Farm Security and <br />Rural Investment Act of 2002 (Public Law 107 -171). <br />IV. PRIOR APPROVAL REQUIREMENTS <br />The following are the most common situations requiring prior approval. However, the recipient is also <br />bound by any other prior approval rrequirements of the applicable administrative provisions and Federal <br />cost principles, <br />Purpose or Deliverables.—When it is necessary for the recipient to modify the purpose or <br />deliverables, the recipient must submit a written request and justification for the change along <br />with the revised purpose or deliverables of the award to the NRCS administrative contact. <br />The request should contain the following: <br />1. Grant or agreement number <br />2. Narrative explaining the requested modification to the project purpose or deliverables <br />3. A description of the revised purpose or deliverables <br />4. Signatures of the authorized representative, project director, or both <br />b. Subcontractual Arrangement. —The recipient must submit a justification for the proposed <br />subcontractual arrangements, a statement of work to be ; performed, and a detailed budget for <br />Attachment number 1 <br />F -7 Page 172 <br />