Notice of Indirect Cost Rates for the Office of National Marine Sanctuaries for Fiscal Year 2010, 16927-16928 [2020-06196]

Download as PDF 16927 Federal Register / Vol. 85, No. 58 / Wednesday, March 25, 2020 / Notices Commerce calculated with the amounts of irrecoverable VAT that were actually incurred upon exportation, and that Commerce’s calculation was not supported by substantial evidence on the record, remanding the case for reconsideration.8 On remand, Commerce modified its VAT calculations and found that the transfer price to respondent’s affiliate was the actual base value from which irrecoverable VAT was calculated, because it was more appropriate to focus on achieving tax neutrality generally, rather than determining what taxes the GOC should have imposed.9 Commerce’s new VAT adjustment methodology was subsequently affirmed by this Court in Fine Furniture II.10 The fact pattern in Fine Furniture I was similar to that in this case, as the respondent had a similar selling structure and certified that China used its transfer price to its affiliated, offshore reseller as the basis to collect Timken Notice In its decision in Timken, 893 F.2d at 341, as clarified by Diamond Sawblades, the Federal Circuit held that, pursuant to section 516A(e) of the Tariff Act of 1930, as amended (the Act), Commerce must publish a notice of a court decision not ‘‘in harmony’’ with a Commerce determination, and must suspend liquidation of entries pending a ‘‘conclusive’’ court decision. The Court’s March 9, 2020 judgment sustaining the Redetermination constitutes a final decision of the Court that is not in harmony with Commerce’s Amended Final Determination and Order. This notice is published in fulfillment of the publication requirement of Timken. Accordingly, Commerce will continue the suspension of liquidation of the subject merchandise pending the expiration of the period of appeal or, if appealed, pending a final and conclusive court decision. Amended Final Determination Because there is now a final court decision, Commerce amends the Amended Final Determination with respect to Zhongji. The revised cash deposit rates for the LTFV investigation, is as follows: Weighted average dumping margin (percent) Producer Exporter Jiangsu Zhongji Lamination Materials Stock Co., Ltd./Jiangsu Zhongji Lamination Materials Co., Ltd./Jiangsu Huafeng Aluminum Industry Co., Ltd. Jiangsu Zhongji Lamination Materials Co., (HK) Ltd Cash Deposit Requirements DEPARTMENT OF COMMERCE In accordance with section 735(c)(1)(B) of the Act, Commerce will instruct CBP to collect a cash deposit of 48.30 percent for entries of subject merchandise exported by Zhongji, effective March 19, 2020, in accordance with the Timken Notice. This notice is issued and published in accordance with sections 516(A)(e), 751(a)(1), and 777(i)(1) of the Act. National Oceanic and Atmospheric Administration Dated: March 19, 2020. Jeffrey I. Kessler, Assistant Secretary for Enforcement & Compliance. The National Oceanic and Atmospheric Administration’s (NOAA’s) Office of National Marine Sanctuaries (ONMS) announces the establishment of new indirect cost rates for the recovery of indirect costs for its component organizations involved in natural resource damage and restoration SUMMARY: 8 See Fine Furniture (Shanghai) Limited, et al. v. United States, 182 F. Supp. 3d 1350, 1358–59 (CIT 2016) (Fine Furniture I). 9 See Fine Furniture (Shanghai) Limited, et al. v. United States, 321 F. Supp. 3d 1282, 1288 (CIT 2018) (Fine Furniture II) (citing to Final Remand Redetermination pursuant to Fine Furniture I). 10 Id. 16:18 Mar 24, 2020 Jkt 250001 Office of National Marine Sanctuaries (ONMS), National Ocean Service (NOS), National Oceanic and Atmospheric Administration (NOAA), Department of Commerce (DOC). AGENCY: Notice of indirect cost rates for the Office of National Marine Sanctuaries for fiscal year 2010. BILLING CODE 3510–DS–P VerDate Sep<11>2014 Notice of Indirect Cost Rates for the Office of National Marine Sanctuaries for Fiscal Year 2010 ACTION: [FR Doc. 2020–06214 Filed 3–24–20; 8:45 am] khammond on DSKJM1Z7X2PROD with NOTICES VAT.11 In accordance with Commerce’s revised VAT adjustment calculation methodology, on February 25, 2019, the United States requested a voluntary remand concerning its calculation of the VAT adjustment.12 On November 12, 2019, we filed our Redetermination.13 In our Redetermination, we based our calculation of the VAT adjustment on the sale of Jiangsu Zhongji to their affiliated reseller, Zhongji HK. On March 9, 2020, the Court sustained Commerce’s Redetermination, and entered its final judgment.14 11 See Remand Order at 27. Remand Order at 27 (citing Commerce’s February 25, 2019 56.2 Opposition Brief at 39–40). 13 See Final Remand Redetermination pursuant to Jiangsu Zhongji Lamination Materials Co. (HK), Ltd., Jiangsu Zhongji Lamination Materials, Co., Ltd., Jiangsu Zhongji Lamination Materials Stock Co., Ltd., and Jiangsu Huafeng Aluminum Industry Co., Ltd. v. United States, Court No. 18–00091, Slip 12 See PO 00000 Frm 00003 Fmt 4703 Sfmt 4703 48.30 activities for fiscal year (FY) 2010. NOAA provides the indirect cost rates for this fiscal year and the dates of implementation in this notice. The public can obtain more information on this rate from the address provided below in the ADDRESSES section. DATES: These indirect cost rates are effective on March 25, 2020. ADDRESSES: Vicki Wedell, phone 240– 533–0650; email Vicki.Wedell@ noaa.gov; or 1305 East-West Highway, N/NMS, Silver Spring, MD 20910. FOR FURTHER INFORMATION CONTACT: Vicki Wedell, phone 240–533–0650; email Vicki.Wedell@noaa.gov; or 1305 East-West Highway, N/NMS, Silver Spring, MD 20910. SUPPLEMENTARY INFORMATION: The Natural Resource Damage Assessment (NRDA) mission of ONMS is to restore injuries to sanctuary resources caused by the release of hazardous substances or oil under the Comprehensive Environmental Response, Compensation Op. 19–111 (CIT August 15, 2019) (Redetermination). 14 See Jiangsu Zhongji Lamination Materials Co. (HK), Ltd., Jiangsu Zhongji Lamination Materials, Co., Ltd., Jiangsu Zhongji Lamination Materials Stock Co., Ltd., and Jiangsu Huafeng Aluminum Industry Co., Ltd. v. United States, Court No. 18– 00091, Slip Op. 20–30 (CIT March 9, 2020). E:\FR\FM\25MRN1.SGM 25MRN1 16928 Federal Register / Vol. 85, No. 58 / Wednesday, March 25, 2020 / Notices and Liability Act (CERCLA; 42 U.S.C., 9601 et seq.) or the Oil Pollution Action of 1990 (OPA; 33 U.S.C., 2701 et seq.), or physical injuries under the National Marine Sanctuaries Act (NMSA) (16 U.S.C. 1431 et seq.). ONMS consists of the following component organizations: fourteen national marine sanctuaries and two marine national monuments, and the Office of General Counsel for Natural Resources (GCNR). NOAA published the GCNR rate for FY10 in the Federal Register on October 20, 2011 (76 FR 65182). ONMS conducts NRDAs as a basis for recovering damages from responsible parties and uses the funds recovered to restore injured sanctuary resources. When addressing NRDA incidents, the costs of the damage assessment are recoverable from responsible parties who are potentially liable for an incident. Costs include direct and indirect costs. Direct costs are costs for activities that are clearly and readily attributable to a specific output. In the context of ONMS, outputs may be associated with damage assessment cases, or may be represented by other program products. In contrast, indirect costs reflect the costs for activities that collectively support ONMS’s mission and operations. For example, indirect costs include general administrative support and traditional overheads. Although indirect costs may not be readily traced back to a specific direct activity, indirect costs may be allocated to direct activities using an indirect cost distribution rate. Consistent with standard Federal accounting requirements, ONMS is required to account for and report the full costs of its programs and activities. Further, ONMS is authorized by law to recover reasonable costs of damage assessment and restoration activities under CERCLA, OPA and the NMSA. Within the constraints of these laws, ONMS has the discretion to develop indirect cost rates subject to its requirements. ONMS’s Indirect Cost Effort In October 2002, NOAA contracted the public accounting firm Cotton and Company LLP to: (1) Evaluate the cost accounting system and allocation practices; (2) recommend the appropriate indirect cost allocation methodology; and (3) determine the indirect cost rates for the organizations that comprise ONMS. A subcontractor to Cotton and Company LLP, Empirical Concepts Incorporated (Empirical), calculated the ONMS indirect costs for fiscal year 2010. Empirical concluded that the cost accounting system and allocation practices of ONMS component organizations are consistent with Federal accounting requirements. Empirical also determined that the most appropriate indirect allocation method was the Direct Labor Cost Base for all ONMS component organizations. The Direct Labor Cost Base is computed by allocation total indirect costs over the sum of direct labor dollars plus the application of NOAA’s leave surcharge and benefits rates to direct labor. Empirical further assessed that the indirect cost rates for the ONMS component organizations were fair and equitable. A report on Empirical’s assessment and their determination can be obtained from the person identified in FOR FURTHER INFORMATION CONTACT. ONMS Indirect Cost Rate and Policies ONMS will apply the indirect cost rate for FY2010 as recommended by Empirical for each of the ONMS component organizations as provided in the following table: Fiscal year 2010 indirect rate (percent) ONMS component organization Office of National Marine Sanctuaries (except for Florida Keys National Marine Sanctuary) .................................................... Florida Keys National Marine Sanctuary ..................................................................................................................................... khammond on DSKJM1Z7X2PROD with NOTICES ONMS will apply the FY2010 rates identified in this notice to all damage assessment and restoration case costs incurred from October 1, 2010 until present, using the Direct Labor Cost base allocation methodology. For cases that have settled and for cost claims paid prior to the effective date of the fiscal year in question, ONMS will not reopen any resolved matters for the purpose of applying the rates in this notice. For cases not settled and cost claims not paid prior to the effective date of the fiscal year in question, ONMS will calculate costs using the rates in this notice. ONMS will use the FY2010 rates for future fiscal years until year-specific rates are developed. John Armor, Director, Office of National Marine Sanctuaries, National Ocean Service, National Oceanic and Atmospheric Administration. [FR Doc. 2020–06196 Filed 3–24–20; 8:45 am] BILLING CODE 3510–NK–P VerDate Sep<11>2014 16:18 Mar 24, 2020 Jkt 250001 DEPARTMENT OF COMMERCE National Oceanic and Atmospheric Administration Submission for OMB Review; Comment Request; Marine Mammal Health and Stranding Response Program The Department of Commerce will submit the following information collection request to the Office of Management and Budget (OMB) for review and clearance in accordance with the Paperwork Reduction Act of 1995 (44 U.S.C. Chapter 35), on or after the date of publication of this notice. The public is invited to submit comments on this request. ADDRESSES: Written comments and recommendations for the proposed information collection should be submitted within 30 days of the publication of this notice on the following website www.reginfo.gov/ public/do/PRAMain. Find this particular information collection by selecting ‘‘Currently under 30-day PO 00000 Frm 00004 Fmt 4703 Sfmt 4703 67.95 82.35 Review—Open for Public Comments’’ or by using the search function and entering either the title of the collection or the OMB Control Number 0648–0178. FOR FURTHER INFORMATION CONTACT: Copies of this submission may be obtained from Adrienne Thomas, PRA Officer, NOAA, 151 Patton Avenue, Room 159, Asheville, NC 28801, (828) 257–3148 or viewing the entire information collection request at www.reginfo.gov. Comments are invited on: (1) Whether the collection of information is necessary for the proper performance of the functions of the Department, including whether the information will have practical utility; (2) if the information will be processed and used in a timely manner; (3) the accuracy of the agency’s estimates of the burden and cost of the collection of information, including the validity of the methodology and assumptions used; (4) ways to enhance the quality, utility and clarity of the information collection; and (5) ways to SUPPLEMENTARY INFORMATION: E:\FR\FM\25MRN1.SGM 25MRN1

Agencies

[Federal Register Volume 85, Number 58 (Wednesday, March 25, 2020)]
[Notices]
[Pages 16927-16928]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2020-06196]


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DEPARTMENT OF COMMERCE

National Oceanic and Atmospheric Administration


Notice of Indirect Cost Rates for the Office of National Marine 
Sanctuaries for Fiscal Year 2010

AGENCY: Office of National Marine Sanctuaries (ONMS), National Ocean 
Service (NOS), National Oceanic and Atmospheric Administration (NOAA), 
Department of Commerce (DOC).

ACTION: Notice of indirect cost rates for the Office of National Marine 
Sanctuaries for fiscal year 2010.

-----------------------------------------------------------------------

SUMMARY: The National Oceanic and Atmospheric Administration's (NOAA's) 
Office of National Marine Sanctuaries (ONMS) announces the 
establishment of new indirect cost rates for the recovery of indirect 
costs for its component organizations involved in natural resource 
damage and restoration activities for fiscal year (FY) 2010. NOAA 
provides the indirect cost rates for this fiscal year and the dates of 
implementation in this notice. The public can obtain more information 
on this rate from the address provided below in the ADDRESSES section.

DATES: These indirect cost rates are effective on March 25, 2020.

ADDRESSES: Vicki Wedell, phone 240-533-0650; email 
[email protected]; or 1305 East-West Highway, N/NMS, Silver Spring, 
MD 20910.

FOR FURTHER INFORMATION CONTACT: Vicki Wedell, phone 240-533-0650; 
email [email protected]; or 1305 East-West Highway, N/NMS, Silver 
Spring, MD 20910.

SUPPLEMENTARY INFORMATION: The Natural Resource Damage Assessment 
(NRDA) mission of ONMS is to restore injuries to sanctuary resources 
caused by the release of hazardous substances or oil under the 
Comprehensive Environmental Response, Compensation

[[Page 16928]]

and Liability Act (CERCLA; 42 U.S.C., 9601 et seq.) or the Oil 
Pollution Action of 1990 (OPA; 33 U.S.C., 2701 et seq.), or physical 
injuries under the National Marine Sanctuaries Act (NMSA) (16 U.S.C. 
1431 et seq.). ONMS consists of the following component organizations: 
fourteen national marine sanctuaries and two marine national monuments, 
and the Office of General Counsel for Natural Resources (GCNR). NOAA 
published the GCNR rate for FY10 in the Federal Register on October 20, 
2011 (76 FR 65182). ONMS conducts NRDAs as a basis for recovering 
damages from responsible parties and uses the funds recovered to 
restore injured sanctuary resources.
    When addressing NRDA incidents, the costs of the damage assessment 
are recoverable from responsible parties who are potentially liable for 
an incident. Costs include direct and indirect costs. Direct costs are 
costs for activities that are clearly and readily attributable to a 
specific output. In the context of ONMS, outputs may be associated with 
damage assessment cases, or may be represented by other program 
products. In contrast, indirect costs reflect the costs for activities 
that collectively support ONMS's mission and operations. For example, 
indirect costs include general administrative support and traditional 
overheads. Although indirect costs may not be readily traced back to a 
specific direct activity, indirect costs may be allocated to direct 
activities using an indirect cost distribution rate.
    Consistent with standard Federal accounting requirements, ONMS is 
required to account for and report the full costs of its programs and 
activities. Further, ONMS is authorized by law to recover reasonable 
costs of damage assessment and restoration activities under CERCLA, OPA 
and the NMSA. Within the constraints of these laws, ONMS has the 
discretion to develop indirect cost rates subject to its requirements.

ONMS's Indirect Cost Effort

    In October 2002, NOAA contracted the public accounting firm Cotton 
and Company LLP to: (1) Evaluate the cost accounting system and 
allocation practices; (2) recommend the appropriate indirect cost 
allocation methodology; and (3) determine the indirect cost rates for 
the organizations that comprise ONMS. A subcontractor to Cotton and 
Company LLP, Empirical Concepts Incorporated (Empirical), calculated 
the ONMS indirect costs for fiscal year 2010.
    Empirical concluded that the cost accounting system and allocation 
practices of ONMS component organizations are consistent with Federal 
accounting requirements. Empirical also determined that the most 
appropriate indirect allocation method was the Direct Labor Cost Base 
for all ONMS component organizations. The Direct Labor Cost Base is 
computed by allocation total indirect costs over the sum of direct 
labor dollars plus the application of NOAA's leave surcharge and 
benefits rates to direct labor. Empirical further assessed that the 
indirect cost rates for the ONMS component organizations were fair and 
equitable. A report on Empirical's assessment and their determination 
can be obtained from the person identified in FOR FURTHER INFORMATION 
CONTACT.

ONMS Indirect Cost Rate and Policies

    ONMS will apply the indirect cost rate for FY2010 as recommended by 
Empirical for each of the ONMS component organizations as provided in 
the following table:

------------------------------------------------------------------------
                                                       Fiscal year 2010
             ONMS component organization                 indirect rate
                                                           (percent)
------------------------------------------------------------------------
Office of National Marine Sanctuaries (except for                  67.95
 Florida Keys National Marine Sanctuary)............
Florida Keys National Marine Sanctuary..............               82.35
------------------------------------------------------------------------

    ONMS will apply the FY2010 rates identified in this notice to all 
damage assessment and restoration case costs incurred from October 1, 
2010 until present, using the Direct Labor Cost base allocation 
methodology. For cases that have settled and for cost claims paid prior 
to the effective date of the fiscal year in question, ONMS will not re-
open any resolved matters for the purpose of applying the rates in this 
notice. For cases not settled and cost claims not paid prior to the 
effective date of the fiscal year in question, ONMS will calculate 
costs using the rates in this notice. ONMS will use the FY2010 rates 
for future fiscal years until year-specific rates are developed.

John Armor,
Director, Office of National Marine Sanctuaries, National Ocean 
Service, National Oceanic and Atmospheric Administration.
[FR Doc. 2020-06196 Filed 3-24-20; 8:45 am]
 BILLING CODE 3510-NK-P

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