††††† (1)† Pursuant to section
841 of the National Defense Authorization Act for Fiscal Year 1994 (Pub. L.
103-160), no limitation may be placed on the reimbursement of otherwise allowable
indirect costs incurred by an institution of higher education under a DoD
contract awarded on or after November 30, 1993, unless that same limitation is
applied uniformly to all other organizations performing similar work under DoD
contracts.† The 26 percent limitation
imposed on administrative indirect costs by OMB Circular No. A-21 shall not be
applied to DoD contracts awarded on or after
November 30, 1993, to institutions of higher education because the same limitation is not applied to other organizations performing similar work.
††††† (2)† The cognizant administrative contracting officer may waive the prohibition in 231.303(1) if the governing body of the institution of higher education requests the waiver to simplify the institutionís overall management of DoD cost reimbursements under DoD contracts.
††††† (3)† Under 10 U.S.C. 2249, the costs cited in 231.205-22(a) are unallowable.