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IndirectCostsOverview Washington D C August2008USDOL VETSCompetitiveGranteesTrainingConferencePresentedbyDamonTomchickCostNegotiatorDivisionofCostDetermination OAMS OASAM BOC202 693 4105 tomchick damon dol gov TopicsWeWillCover andmostimportantly Answerstoyourquestions TopicsWeWillCover Definitions TermsWhoneedsarateandwhyRecoveryofcostsOMBCircularA 122 2CFRPart230 generalconceptsAllowable AllocableandReasonablecostsDirectversusIndirectRatetypesIndirectCostRateNegotiationProcessSubmissionofICRProposalsExampleofanICRagreement Somecostallocationterminology TotalCosts DirectCostsPlusIndirectCostsLessApplicableCredits Whataredirectcosts Coststhatarereadilyidentifiedwithaparticularcostobjective Examples programspecific Salaries VETSprogramstaffSpace sq ft occupiedbydirectstaffSupplies usedbydirectstaffCommunications usedbydirectstaff Coststhatarenotreadilyidentifiablewithaparticularcostobjective Examples Salaries ExecutiveDirector Accountant etc Space sq ft occupiedbyindirectstaffSupplies usedbyindirectstaffCommunications usedbyindirectstaff Whatareindirectcosts WhatareApplicableCredits Receiptornegativeexpendituretypetransactions whichoffsetorreduceexpenseitemsthatareallocabletograntsorcontractsasdirectorindirectcosts Examplesinclude Purchasediscounts refunds rebatesorallowancesSalesofscraporincidentalservicesAdjustmentsofoverpaymentsorerroneouscharges Whichorganizationsneedtohaveanapprovedindirectcostrate SingleFundingSourceIndirectcostratenotneeded MultipleFundingSourcesIndirectcostrateneeded WhichFederalagencyisCognizant HUD DOL HHS Education Agriculture DOJ EPA Fornonprofitorganizations thelargestdollarvolumeofdirectFederalfundingisnormallyusedtodeterminethecognizantFederalagency ThismaybenegotiatedbetweenFederalagencies www whitehouse gov OMBCirculars http www dol gov oasam programs boc costdeterminationguide main htm DCD sWebsite AttachmentA GeneralPrinciplesAttachmentB SelectedItemsofCostAttachmentC NPsnotsubjecttothisCircular StructureofA 122 2CFRPart230 Fedsbear fairshare ofcostsProvideguidelinesfororganizationsconcerningreimbursementrequirementsProvideuniformstandardsofallowabilityProvideuniformstandardsofallocationDonotsupersedelimitationsimposedbylawSimplifyintergovernmentalrelationsEncourageconsistencyintreatmentofcosts ObjectivesoftheCircular s BasicpremiseoftheCirculars TobechargeabletoaFederalgrant contract indirectcostsmustbe Reasonable Allocable Allowable TobeAllowable costsmust BereasonableandallocableConformtoanylimitationsorexclusionssetforthinthecostprinciplesortheawardBeconsistentwithpoliciesandproceduresaffordedallactivitiesoftheorganizationBeaccordedconsistenttreatmentBedeterminedinaccordancewithGAAPNotalreadybeincludedinacostsharingormatchingrequirementBeadequatelydocumented AcostisallocabletoaFederalawardifitistreatedconsistentlywithothercostsincurredforthesamepurposeinlikecircumstancesandifit IsincurredspecificallyfortheawardBenefitstheawardandotherworkandcanbedistributedbasedonbenefitsreceived orIsnecessaryfortheoveralloperationoftheorganization althoughadirectrelationshiptoaparticularcostobjectivecannotbeshownShiftingofcostsbetweenawardstoovercomefundingdeficienciesisnotallowed AllocableCosts Acostisallocabletoaparticularcostobjectiveinaccordancewiththerelativebenefitsreceived Anallocablecostbenefitsacostobjective eitherdirectly orindirectly Examples VETSstaffsalaries occupancycosts FiscalOfficer ssupplies AllocableCosts cont d Acostisreasonableif initsnatureoramount doesnotexceedthatwhichwouldbeincurredbyaprudentpersonunderthecircumstancesprevailingatthetimethedecisionwasmadetoincurthecosts Someconsiderationsmightbe EffectonFederalprogramdollarsPrudenceunderthecircumstancesDeviationsfromestablishedpractices ReasonableCosts UnallowableCosts Specificallyidentifiedinthegrant contractasbeingunallowableSpecificallyidentifiedinCircularA 122asbeingunallowableDoesnotmeetthecriterialistedinCircularA 122tobeallowable DocumentationforCompensation Becauseit susuallythelargestitemofadministrativedirect indirectcostunderanygivenDOLgrant contractBecauseitissooftenthesubjectofauditquestionedcosts Whyemphasizethis MustbereasonableandinaccordwithestablishedpracticeMustbesupportedinaccordancewithapplicableCircularsubsections supportofsalariesandwages CompensationforPersonnelServices ChargestoFederalawardsmustbe Basedondocumentedpayroll approvedbyaresponsible oranauthorized officialoftheorganizationSupportedbyPersonnelActivityReports PAR aka timedistributionreport CompensationforPersonnelServices cont d PARsmustmeetthefollowingstandards Reflectafter the factdistributionofeffortMustaccountfortotalactivityforwhichtheemployeeiscompensatedMustbesignedbytheemployeeBepreparedatleastmonthlyandcoincidewithoneormorepayperiods CompensationforPersonnelServices cont d PARstandardswillapplywhereemployeesworkon CompensationforPersonnelServices cont d MorethanoneFederalaward Employee HUDGrant VETSGrant AFederalawardandanon Federalaward Employee VETSGrant StateProgram Anindirectcostactivityandadirectcostactivity Employee Accountant CDBGAccountant Twoormoreindirectactivitieswhichareallocatedusingdifferentallocationbases Employee Accountant BudgetAnalyst Anunallowableactivityandadirectorindirectcostactivity Employee CFO LegislativeLiaison LobbyingActivity WhatisaCostAllocationPlan Adocumentthatidentifiesandexplains thedistributionofallowabledirectandindirectcosts anddeclarestheallocationmethodsusedfordistribution Federally approvedCostAllocationPlan WhatisanIndirectCostRate Aratio wherebyanindirectcostpoolisdividedbyadirectcostbase whichisthenexpressedasapercentage Howtocomputeanindirectcostrate IndirectCostRate ExampleIndirectCostPool 10 000DistributionBase 100 000 Salaries Benefits IndirectCostRate 10 Whatpurposesareservedbyhavingtherate CompliancewithFederalregulations e g OMBCircularsA 122 A 87 A 21ManagementInformationDocumentationforauditors IndirectCostRateCommonAllocationBases DirectS WincludingFBDirectS Wincludingreleasetime butexcludingallotherFBModifiedTotalDirectCost various TotalDirectCostsexcludingcapitalexpendituresandflow throughfunding CostAllocationversusCostReimbursementTwoSeparateConcepts CostAllocation Costallocationisthemeasurementofallowablecoststhatarethenallocatedbasedonbenefitsreceivedbyeachprogram agency UseA 122 A 87 A 21guidelinesinthecostallocationprocess ThecostprinciplesprovidetheguidancefordeterminingaFederalprogram sshareofbothdirectandindirectcosts Theyhavenoauthorityovertheactualpaymentofthecosts Thepaymentisgovernedbythetermsofthegrantdocumentorthelegislationauthorizingtheprogram CostReimbursement CostreimbursementistheprocesswhereFederaldollarsareusedtoreimbursegranteeorganizationsforallowablecosts Usegrantlanguage costlimitationsandlegislativeconstraintsasguidelinesinthepaymentprocess MethodsofCalculation SimplifiedMethodFederalawardsarenotmaterialOrganizationhasonlyasinglefunctionAllprogramsbenefitfromindirectcoststoaboutthesamedegree MethodsofCalculation cont d MultipleAllocationBaseAllprogramsdonotbenefittothesamedegreeIndirectcostsarepooledandallocatedtodirectcostobjectivesbasedonvariousdistributionbases forexample oftransactions ofpurchaseorders ofFTE s PrimarilyusedbyA 87organizationsthatcapturecostsbydepartmentordivision forexample accounting purchasing personnel etc MethodsofCalculation cont d DirectAllocationMethodAllcostsarechargeddirectlytoprogramstoexceptforgeneraladministrationPreferredmethodusedbyamajorityofnonprofitorganizationsVariousbasesareselectedto directlyallocate coststoprograms forexample spaceallocatedbasedonsquarefootageoccupied SeeDCDwebsiteforguidetothismethod AllocationofCosts Anymethodofdistributioncanbeusedifitresultsinanequitabledistributionofcostsbasedon benefitsreceived What sAllocable Pool Base TypicalNon ProfitOrganization Allocationinvolvesassigningcoststothebenefitingobjective s equitably ThisprocessiscoveredbyA 87 A 122andothercostprinciples Classificationofcostsinvolvesplacingcostsintosomecategorysuchasadministration program orsomeothercategoryasprescribedbystatute AllocationversusClassification Directvs IndirectCosts Thedecisiontotreatacostaseitheradirectcostoranindirectcostsdependsuponthetreatmentofthatcostwithinthegrantee saccountingsystem CostPolicyStatements CPS providedocumentationonhowthegranteetreatscostswithintheaccountingsystem Directvs IndirectCosts IndS WSuppliesSpace ProgramS WSuppliesSpace CPS TypicalNon ProfitOrganization TypesofIndirectCostRates TypesofIndirectCostRates cont d BillingCeilingProvisionalFinalFixedPredetermined Hmmm BillingRate Ratestatedintheawardtoallowrecoveryofindirectcostsuntilanindirectcostproposaliscompletedandsubmitted Normallyonlyvalidfor90days CeilingRate SetbytheContract GrantOfficerThemaximumrateatwhichindirectcostsmayberecoveredunderaparticularaward ProvisionalRate Aratebasedonprojectedinformation historicalinformation oracombinationofthetwofortheorganization sfiscalyearThisrateallowsforrecoveryofindirectcostsduringthecontract grantperioduntiltheratecanbefinalized FinalRate Theexperiencedindirectcostratebasedonactualdatafortheorganization sfiscalyearAllprovisionalindirectcostratesmusteventuallybe finalized FixedRate ApermanentratethatisnotsubjecttochangeAnydifferencesbetweenestimatedandactualcostsarecarriedforwardasadjustmentstoratecomputationsinfutureperiodsSeldomissuedtononprofitorganizations PredeterminedRate Aratenegotiatedforacertainlengthoftime usuallyseveralyearsNotsubjecttochange IndirectCostClause XI INDIRECTCHARGESThisclauseisapplicabletoallentities non profit for profitorganizations andStateandlocalorganizations etc receivingFederalcostreimbursablegrantsorcontracts Indirectcostchargesshouldbebasedonallowable allocable andreasonablecostsbasedontheapplicablecostprinciples 1 Itisimportanttohighlightthesubmissionrequirementsofindirectcostproposals Asanexample OMBCircularA 122 AttachmentA SectionE 2 NegotiationandApprovalofIndirectRates states Anon profitorganizationwhichhasnotpreviouslyestablishedanindirectcostratewithaFederalagencyshallsubmititsinitialindirectcostproposalimmediatelyaftertheorganizationisadvisedthatanawardwillbemadeand innoevent laterthanthreemonthsaftertheeffectivedateoftheaward Organizationsthathavepreviouslyestablishedindirectcostratesmustsubmitanewindirectcostproposaltothecognizantagency 2 withinsixmonthsafterthecloseofeachfiscalyear NegotiatedIndirectCostRateAgreements NICRAs areusedtosupportindirectcostclaims Thesedocumentsshouldbecurrentatthetimeoftheaward Seestatementon AdequateNICRAs furtherbelow ThefinalratesintheNICRAsareusedfor close out purposes 1 OMBCircularA 122fornon profitorganizationsorOMBCircularA 87forStateandlocalorganizationsavailableat http www whitehouse gov omb circulars index html FederalAcquisitionRegulations Part31 2forfor profitorganizationsavailableathttp www arnet gov far 2 FederalagencyprovidingthepreponderanceofdirectFederalfunds SubmissionofIndirectCostRateProposals ProposalsmustbesubmittedannuallyNewgranteesmustsubmitwithinthreemonthsaftertheeffectivedateoftheawardNolaterthansixmonthsaftertheendoftheorganization sfiscalyearExtensionsoftimemaybegranted continued SubmissionofIndirectCostRateProposals OrganizationalChartCostPolicyStatementFinancialReportsPersonnelCostWorksheetAllocationofPersonnelCosts continued SubmissionofIndirectCostRateProposals StatementofEmployeeBenefitsIndirectCostRateProposal s reconciledwiththefinancialreports auditreportorbudgetAcompletedCertificateofIndirectCosts mustbesignedanddated Alistingofgrantsandcontractsshowingsource amounts andrelevantdates ExampleofaNegotiatedIndirectCostRateAgreement NICRA AnExample NEGOTIATEDINDIRECTCOSTRATEAGREEMENTNONPROFITORGANIZATION ORGANIZATION DATE December1 200XXYZNonprofitAgency Inc FILEREF ThisreplacesthePodunk AL99999 9999negotiationagreementdatedOctober12 200XOctober30 2000 Theindirectcostrate s containedhereinareforuseongrantsandcontractswiththeFederalGovernmenttowhichOMBCircularA 122appliessubjecttothelimitationscontainedintheCircularandSectionII A below Therate s werenegotiatedbyXYZNonprofitAgency Inc andtheU S DepartmentofLaborinaccordancewiththeauthoritycontainedinAttachmentA SectionE oftheCircular Final7 1 0X6 30 0X14 25 AllAllProgramsFinal7 1 0X6 30 0X15 25 AllAllProgramsProvisional7 1 0X6 30 0X17 17 AllAllProgramsProvisional7 1 0X6 30 0X16 43 AllAllPrograms SeeSpecialRemarks Theindirectcostrate s containedhereinareforuseongrantsandcontractswiththeFederalGovernmenttowhichOMBCircularA 122appliessubjecttothelimitationscontainedintheCircularandSectionII A below Therate s werenegotiatedbyXYZNonprofitAgency Inc andtheU S DepartmentofLaborinaccordancewiththeauthoritycontainedinAttachmentA SectionE oftheCircular EffectivePeriod Type FromTo Rate Location Applicableto BASE Totaldirectsalariesandwagesincludingvacation holidayandsickpaybutexcludingallotherfringebenefits TREATMENTOFFRINGEBENEFITS Fringebenefitsarespecificallyidentifiedtoeachemployeeandarechargedindividuallyasdirectcosts ThedirectlyclaimedfringebenefitsarelistedintheSpecialRemarksSectionofthisAgreement TREATMENTOFPAIDABSENCES Vacation holiday sickleaveandotherpaidabsencesareincludedinsalariesandwagesandareclaimedongrants contractsandotheragreementsaspartofthenormalcostforsalariesandwages Separateclaimsfortheseabsencesarenotmade A LIMITATIONS Useoftherate s containedinthisAgreementissubjecttoanystatutoryoradministrativelimitationsandisapplicabletoagivengrantorcontractonlytotheextentthatfundsareavailable Acceptanceoftherate s agreedtohereinispredicateduponthefollowingconditions 1 thatnocostsotherthanthoseincurredbythegrantee contractororallocatedtothegrantee contractorviaanapprovedcentralservicecostallocationplanwereincludedinitsindirectcostpoolasfinallyacceptedandthatsuchincurredcostsarelegalobligationsofthegrantee contractorandallowableunderthegoverningcostprinciples 2 thatthesamecoststhathavebeentreatedasindirectcostshavenotbeenclaimedasdirectcosts 3 thatsimilartypesofcostshavebeenaccordedconsistenttreatment and 4 thattheinformationprovidedbythegrantee contractorwhichwasusedasabasisforacceptanceoftherate s agreedtohereinisnotsubsequentlyfoundtobemateriallyinaccurate Theelementsofindirectcostandthetypeofdistributionbase s usedincomputingprovisionalratesaresubjecttorevisionwhenfinalratesarenegotiated Also theratescitedinthisAgreementaresubjecttoaudit B CHANGES Thegrantee contractorisrequiredtoprovidewrittennotificationtotheindirectcostnegotiatorpriortoimplementinganychangeswhichcouldaffecttheapplicabilityoftheapprovedrates Changesintheindirectcostrecoveryplan whichmayresultfromchangessuchasthemethodofaccountingororganizationalstructure requirethepriorwrittenapprovaloftheDivisionofCostDetermination DCD Failuretoobtainsuchapprovalmayresultinsubsequentcostdisallowance C NOTIFICATIONTOFEDERALAGENCIES AcopyofthisdocumentistobeprovidedbythisorganizationtootherFederalfundingsourcesasameansofnotifyingthemoftheAgreementcontainedherein D PROVISIONAL FINALRATES Thegrantee contractormustsubmitaproposaltoestablishafinalratewithinsixmonthsaftertheirfiscalyearend BillingsandchargestoFederalawardsmustbeadjustedifthefinalratevariesfromtheprovisionalrate Ifthefinalrateisgreaterthantheprovisionalrateandtherearenofundsavailabletocovertheadditionalindirectcosts theorganizationmaynotrecoverallindirectcosts Conversely ifthefinalrateislessthantheprovi