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c. Each Indian tribal government desiring reimbursement of indirect costs must submit its <br />indirect cost proposal to the Department of the Interior (its cognizant Federal agency). <br />d. Indirect cost proposals must be developed (and, when required, submitted) within six months <br />after the close of the governmental unit's fiscal year, unless an exception is approved by the <br />cognizant Federal agency. If the proposed central service cost allocation plan for the same period <br />has not been approved by that time, the indirect cost proposal may be prepared including an <br />amount for central services that is based on the latest federally-approved central service cost <br />allocation plan. The difference between these central service amounts and the amounts <br />ultimately approved will be compensated for by an adjustment in a subsequent period. <br />2. Documentation of proposals. The following shall be included with each indirect cost proposal: <br />a. The rates proposed, including subsidiary work sheets and other relevant data, cross referenced <br />and reconciled to the financial data noted in subsection b. Allocated central service costs will be <br />supported by the summary table included in the approved central service cost allocation plan. <br />This summary table is not required to be submitted with the indirect cost proposal if the central <br />service cost allocation plan for the same fiscal year has been approved by the cognizant agency <br />and is available to the funding agency. <br />b. A copy of the financial data (financial statements, comprehensive annual financial report, <br />executive budgets, accounting reports, etc.) upon which the rate is based. Adjustments resulting <br />from the use of unaudited data will be recognized, where appropriate, by the Federal cognizant <br />agency in a subsequent proposal. <br />c. The approximate amount of direct base costs incurred under Federal awards. These costs <br />should be broken out between salaries and wages and other direct costs. <br />d. A chart showing the organizational structure of the agency during the period for which the <br />proposal applies, along with a functional statement(s) noting the duties and/or responsibilities of <br />all units that comprise the agency. (Once this is submitted, only revisions need be submitted with <br />subsequent proposals.) <br />3. Required certification. Each indirect cost rate proposal shall be accompanied by a certification <br />in the following form: <br />CERTIFICATE OF INDIRECT COSTS <br />This is to certify that I have reviewed the indirect cost rate proposal submitted herewith and to <br />the best of my knowledge and belief: <br />(1) All costs included in this proposal [identify date] to establish billing or final indirect costs <br />rates for [identify period covered by rate] are allowable in accordance with the requirements of <br />the Federal award(s) to which they apply and OMB Circular A-87, "Cost Principles for State, <br />Local, and Indian Tribal Governments." Unallowable costs have been adjusted for in allocating <br />costs as indicated in the cost allocation plan. <br />55 <br /> <br />