(3) As expected by the trading partner, the government`s share of costs should reflect, as far as possible, certain non-solvency and cash contributions. To the extent that they are quantifiable, NASA is taken into account when calculating the share of government costs, appropriate contributions or in-kind contributions that include the value of equipment, personnel and facilities. The costs incurred by NASA to provide services provided by one or more assistance contractors to meet part of NASA`s requirements under a cooperation agreement are accounted for as part of NASA`s in-kind contributions. This approach is also supported by the initiative to implement comprehensive costing methods within the federal government. (2) The IR-D costs (or an agreed portion of the IR-D costs) borne by the recipient`s organization and considered by NASA to be the same type of research that is conducted under the cooperation agreement between NASA and the recipient can be used as part of the recipient`s contribution to the shared costs under the cooperation agreement. When auditing the use of IR-D costs as part of the recipient`s share of costs, the IR-D costs offered by the recipient must meet THE requirements of FAR 31.205-18. All IR-D costs incurred in a prior period that are part of the recipient`s share of costs must meet the criteria set by the deferred IR-D costs 31.205-18 (d). Federal authorities use purchase contracts and various forms of financial assistance (subsidies, cooperation agreements and others) to transfer funds to individuals and organizations in order to achieve the Agency`s authorized mission. 2. Firm payments under a cooperation agreement are made by NASA on the basis of the completion of tangible milestones pre-defined by the recipient.
Any agreement in which payments are made on a tangible step other than that made must be approved in accordance with the provisions of page 1274.106. (g) cost of independent research and development (IR-D). In determining the applicable dollar amounts or the adequacy of the proposed IR-D costs, which must be taken into account as part of the recipient`s share of costs, contract agents should benefit from the assistance of the DCAA or the cognitive control body. e) Incremental financing. When the duration of the cooperation agreement exceeds the exercises, the agreement is gradually financed by funds from different exercises. In other circumstances, additional funding may be appropriate. The total amount of appropriations committed in a fiscal year must be sufficient to cover the government`s share of the costs that should be borne by the recipient during that fiscal year. NASA may, pending the appearance of costs at different times during an exercise, allocate funds for an agreement. However, sufficient resources are still required to cover all milestone payments expected in the current fiscal year. The Federal Grant and Cooperative Agreement Act of 1977 (P.L. 95-224, 31 USC 6301 and following) establishes the fundamental distinctions between purchase contracts, grants and cooperation contracts.
Co-operative contracts are different from traditional purchase contracts and are therefore not subject to the Federal Acquisition Regulation (FAR). Like the other transaction authority, this approach gives agencies greater freedom to create the conditions for an agreement on new or innovative projects.