Indirect Cost Submission
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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.
Provides background information and an explanation of the various required elements of a complete Indirect Cost (IDC) Submission.
Definition and an illustration of how indirect cost rates can be developed (one-tier system).
Indirect Cost Training--An Overview. Illustration of a three-tier indirect cost rate system.
MS PowerPoint File
Excel Format *
A listing of unallowable and unallocable costs and the related FAR citation for each.
A list of basic questions about company policies and specific cost items that may be included in a company's IDC proposal.
PDF Format (PDF require Acrobat Reader. Click here to download).
MS Word Format *
A questionnaire touching on basic accounting system and internal controls.
|Accounting System/Internal Control Questionnaire
Time and Effort Reporting Requirements for Commercial Organizations
|Time and Effort Reporting|
A sample time sheet, as referenced in the Accounting System/Internal Control Questionnaire.
A schedule requesting company sales and executive compensation data for current and two years back.
The Certificate required under FAR 42.703-2 to be included in a Final IDC submissions.
|Certificate of Final Indirect Costs|
A summary of HHS audit requirements for for-profit (commercial) organizations.
|Audit Requirements of For-Profit Organizations|
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