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Indirect Cost Proposal
Guidelines
External Related
Links
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The Division of Cost Determination (DCD), currently
within the Office of Acquisition Management Services, has been in existence since 1972. It
is a centralized office with the authority to administer the:
- Office of Management and Budget (OMB) cost principles (A-87
State and local organizations; A-122 non-profit organizations)
and
- Federal Acquisition Regulations, for contractors.
Within this authority, DCD has been designated by OMB as the
cognizant agency for the Department of Labor (DOL). Through this designation,
DCD is responsible for negotiating indirect, fringe benefit (and other
specialty) rates and issuing related Rate Agreements for a significant number
of organizations receiving the preponderance of Federal funds from DOL.
DCD performs four main functions:
- Negotiate and maintain a file of indirect cost rates and cost
allocation plans for the organizations that receive the preponderance of funds
from DOL.
- Provide cost analysis through Field Pricing Reports (based on
FAR 15.404-2) to Contracting Offices in DOL.
- Conduct the Audit Resolution process (based on OMB Circular
A-50) for indirect costs and cost allocation findings resulting from audit
reports issued by DOL's Office of the Inspector General (OIG).
- Provide liaison, coordination, and technical assistance to
federal agencies, DOL personnel, grantees, and contractors on indirect cost
issues through formal and informal communication.
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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.
Guidelines updated in November 2008
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)
Includes samples for "Certificate of Indirect Costs" and "Cost Policy Statement."
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)
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
- ICR
(PDF)
- CAP
(PDF)
- CAP
using FARS (PDF)
- CAP
using ETA Handbook No. 362 (PDF)
All State/Local Governments organizations except SWAs
Checklists
- ICR
(PDF)
- CAP
(PDF)
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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