New Search
2. Simplified method <br />3. Multiple allocation base method <br />4. Special indirect cost rates <br />D. Submission and Documentation of Proposals <br />1. Submission of indirect cost rate proposals <br />2. Documentation of proposals <br />3. Required certification <br />E. Negotiation and Approval of Rates <br />F. Other Policies <br />1. Fringe benefit rates <br />2. Billed services provided by the grantee agency <br />3. Indirect cost allocations not using rates <br />4. Appeals <br />5. Collections of unallowable costs and erroneous payments <br />6. OMB assistance <br />A. General. <br />1. Indirect costs are those that have been incurred for common or joint purposes. These costs <br />benefit more than one cost objective and cannot be readily identified with a particular final cost <br />objective without effort disproportionate to the results achieved. After direct costs have been <br />determined and assigned directly to Federal awards and other activities as appropriate, indirect <br />costs are those remaining to be allocated to benefitted cost objectives. A cost may not be <br />allocated to a Federal award as an indirect cost if any other cost incurred for the same purpose, in <br />like circumstances, has been assigned to a Federal award as a direct cost. <br />2. Indirect costs include (a) the indirect costs originating in each department or agency of the <br />governmental unit carrying out Federal awards and (b) the costs of central governmental services <br />distributed through the central service cost allocation plan (as described in Attachment C) and <br />not otherwise treated as direct costs. <br />3. Indirect costs are normally charged to Federal awards by the use of an indirect cost rate. A <br />separate indirect cost rate(s) is usually necessary for each department or agency of the <br />50 <br /> <br />