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November 4, 2008 DOL Home > OASAM > Business Operations Center | ![]() |
Division of Cost Determination Business Operations Center
For any questions, see our detailed office directory listing below (Appendix III). You may also contact the DCD National Office in Washington, D.C. at (202) 693-4100. Table of Contents Guidelines updated in October 2007 Guidelines for Indirect Cost Rate Determination Entire Guide (PDF; 1,486K) SECTION I: General Information (PDF; 54KB) SECTION II: Guidelines for Preparing Indirect Cost Proposal (PDF; 100KB) SECTION III: Sample Exhibits for Indirect Cost Proposal (PDF; 281KB)
SECTION IV: Common Indirect Cost Problems (PDF; 43KB) SECTION V: Questions and Answers (PDF; 50KB) APPENDIX I: Sample Indirect Cost Rate Agreement Commercial (PDF; 39KB) APPENDIX II: Sample Indirect Cost Rate Agreement Non-profit (PDF; 39KB) APPENDIX III: DCD Address Listing (PDF; 42KB) Guidance for State/Local Governments Based on the cost principles established in OMB Circular A-87, State and local organizations may support the indirect costs that they incurred by submitting an Indirect Cost Rate (ICR) proposal or a Cost Allocation Plan (CAP) to their Federal cognizant agency. The proposals should be submitted no later than six months after the end of the entities fiscal year. If DOL provides the preponderance of funds to the organization, DOL would normally be cognizant. The Division of Cost Determination is responsible for the review and approval of the proposals submitted to DOL. The proposals must be supported using the documentation cited below (as appropriate). Sample exhibits, for requested workpapers, Cost Policy Statement, and Certificate of Indirect Costs (CAP uses the same format) are available for the ICR. Also available are sample documents for the Cost Policy Statement and the Certificate of Indirect Costs. In addition, there is a link for the HHS ASMB C-10 implementation guide for OMB Circular A-87, as well as a link for A-87 cost principles. State Workforce Agencies (SWAs) Checklists All State/Local Governments organizations except SWAs Checklists Sample Exhibits to support an ICR (PDF) Cost Policy Statement (PDF) (applicable to all State/Local governments) Certificate of Indirect Costs (PDF) (applicable to all State/Local governments) HHS Implementation Guide Circular A-87 (PDF) OMB Circular A-87 Cost Principles for State/Local Governments |
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