Indirect Cost Group (ICG)

In carrying out its responsibilities, the Indirect Cost Group:

• Liaisons with Office of Management and Budget and other Federal Agencies in implementing the provisions Office of Management and Budget Circulars A-87, A-122, and A-21.
  
  
• Establishes and approves indirect cost methods and other cost allocation plans used to charge costs under Federal awards through desk audits and site visits.
  
  
• Issues Department delegations to State Education Agencies for local education agency indirect cost oversight after approving methodologies.
  
  
• Negotiates and settles liabilities resulting from excessive indirect cost reimbursements.
  
  
• Resolves indirect cost issues in audits.
  
  
• Provides technical advice and support to Cooperative Audit Resolution and Oversight Initiative (CAROI) Teams, Office of the Inspector General staff and Contract and Grant personnel.
  
  
• Develops cost policy and other financial oversight guidance.
  
  
• Represents the Department on interagency task forces and national grants policy initiatives.
  
  
• Develops and conducts training on Federal oversight role at conferences and workshops.