Audit Resources: Indirect Costs Guidance

Auditing Resources : Single Audits : Federal Grants : Indirect Costs Guidance

This page contains guidance from several popular federal and state agencies. While these examples can be applied to many grant programs, we recommend grantees discuss their grant management practices with their grantor agencies to ensure all requirements and expectations are being met.

How to develop an indirect cost rate

Developing Cost Allocation Plans and Indirect Cost Rates for Agreements with the Federal Government - This guide from the U.S. Department of Health and Human Services (HHS) gives detailed information and examples for preparing indirect costs rates for state and local governments. HHS is the primary cognizant agency over indirect cost rates.

Best Practices Manual for Reviewing Cost Allocation Plans and Indirect Cost Rate Proposals - This guide from the U.S. Department of Health and Human Services gives tips for auditors when they review state and local government cost allocation plans and indirect cost rates.

Indirect Cost Rate Determination for Non-profit Organizations - This guide from the U.S. Department of Labor gives detailed information and examples of preparing indirect cost rates for non-profit organizations. Many local governments and state agencies pass federal funds down to non-profit subrecipients.

 
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