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
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
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.