DFAS

Indirect Cost Submission

The pages listed below contain the basic information included and/or referenced in the Indirect Cost Branch's information package (Infopack) made available to new contractors and grantees.

Cover Letter

Provides background information and an explanation of the various required elements of a complete Indirect Cost (IDC) Submission.

Definitions/Examples

Definition and an illustration of how indirect cost rates can be developed (one-tier system).

Illustration of a two-tier indirect cost rate system:
Excel Format *
Illustration of a three-tier indirect cost rate system:
Excel Format *

IDC Training

Indirect Cost Training--An Overview. Illustration of a three-tier indirect cost rate system.
Files: MS PowerPoint File | Excel Format *

Unallowable/Unallocable Costs

A listing of unallowable and unallocable costs and the related FAR citation for each.

IDC Submission Checklist

A list of basic questions about company policies and specific cost items that may be included in a company's IDC proposal.
Files: PDF Format (PDF require Acrobat Reader. Click here to download). | MS Word Format *

Accounting System/Internal Control Questionnaire

A questionnaire touching on basic accounting system and internal controls.
Files:

PDF Format (PDF require Acrobat Reader. Click here to download if you haven't installed it on your PC).

MS Word Format *

Time and Effort Reporting

NIH Time and Effort Reporting Requirements for Commercial Organizations
A sample time sheet, as referenced in the Accounting System/Internal Control Questionnaire.
Files:

PDF Format (PDF require Acrobat Reader. Click here to download if you haven't installed it on your PC).

Excel Format *

Executive Compensation

A schedule requesting company sales and executive compensation data for current and two years back.
Files:

PDF Format (PDF require Acrobat Reader. Click here to download if you haven't installed it on your PC).

MS Word Format *

Certificate of Final Indirect Costs

The Certificate required under FAR 42.703-2 to be included in a Final IDC submissions.
Files:

PDF Format (PDF require Acrobat Reader. Click here to download if you haven't installed it on your PC).

MS Word Format *

Audit Requirements of For-Profit Organizations

A summary of HHS audit requirements for for-profit (commercial) organizations.
* Save this file on your computer before attempting to insert data. Otherwise, you may be prompted for a user name and a password and you will lose all the data you have inserted.

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