§ 200.415 - Required certifications.

§ 200.415 Required certifications.

Required certifications include:

(a) To assure that expenditures are proper and in accordance with the terms and conditions of the Federal award and approved project budgets, the annual and final fiscal reports or vouchers requesting payment under the agreements Financial reports must include a certification, signed by an official who is authorized to legally bind the non-Federal entityrecipient, which reads as follows: “By signing this report, I certify to the best of my knowledge and belief that the report is true, complete, and accurate, and the expenditures, disbursements and cash receipts are for the purposes and objectives set forth in the terms and conditions of the Federal award. I am aware that any false, fictitious, or fraudulent information, or the omission of any material fact, may subject me to criminal, civil or administrative penalties for fraud, false statements, false claims or otherwise. (U.S. Code Title 18, Section 1001 and Title 31, Sections 3729-3730 and 3801-3812).”

(b) Subrecipients under the Federal award must certify to the pass-through entity whenever applying for funds, requesting payment, and submitting financial reports: “I certify to the best of my knowledge and belief that the information provided herein is true, complete, and accurate. I am aware that the provision of false, fictitious, or fraudulent information, or the omission of any material fact, may subject me to criminal, civil, or administrative consequences including, but not limited to violations of U.S. Code Title 18, Sections 2, 1001, 1343 and Title 31, Sections 3729-3730 and 3801-3812.” Each such certification must be maintained pursuant to the requirements of § 200.334. This paragraph applies to all tiers of subrecipients.

(c) Certification of cost allocation plan or indirect

(F&A)

cost rate proposal. Each cost allocation plan or indirect

(F&A)

cost rate proposal must comply with the following:

(1) A proposal to establish a cost allocation plan or an indirect

(F&A)

cost rate, whether submitted to a Federal cognizant agency for indirect costs or maintained on file by the

non-Federal entity

recipient, must be certified by the

non-Federal entity

recipient using the Certificate of Cost Allocation Plan or Certificate of Indirect Costs as set forth in appendices III through VII, and IX of this part. The certificate must be signed on behalf of the

non-Federal entity

recipient by an individual at a level no lower than the vice president or chief financial officer of the

non-Federal entity

recipient that submits the proposal.

(2)

Unless the non-Federal entity has elected the option under § 200.414(f), the Federal

The Federal Government may either disallow all indirect

(F&A)

costs or unilaterally establish

such a plan or

an indirect cost rate when the

non-Federal entity

recipient fails to submit a certified proposal for establishing

such

a

plan or

rate

in accordance with the requirements. Such a plan or rate may

. This rate should be based upon audited historical data or

such

other data

that have been

furnished to the cognizant agency for indirect costs and for which it can be demonstrated that all unallowable costs have been excluded.

When a cost allocation plan or indirect cost rate is unilaterally established by the Federal Government because the non-Federal entity failed to submit a certified proposal, the plan or rate established will be set to

The rate established must ensure that potentially unallowable costs

will

are not

be

reimbursed.

(c) Certifications by nonprofit organizations as appropriate

Alternatively, the recipient may use the de minimis indirect cost rate. See § 200.414(f).

(d) Nonprofit organizations must certify that they did not meet the definition of a major nonprofit organization as defined in § 200.414(a), if applicable.

(

d) See also

e) The recipient must certify that the requirements and standards for lobbying (see § 200.450

for another required certification.

[78 FR 78608, Dec. 26, 2013, as amended at 79 FR 75886, Dec. 19, 2014; 85 FR 49563, Aug. 13, 2020]

) have been met when submitting its indirect cost rate proposal.