Common use of Indirect Cost Rate and Cost Allocation Plan Clause in Contracts

Indirect Cost Rate and Cost Allocation Plan. X A. A current federally approved Negotiated Indirect Cost Rate Agreement (NICRA) or current federally approved Cost Allocation Plan (CAP) has been provided – copy attached. Regarding only the NICRA: (1) Indirect Rate approved 14.25% (2) Type of Indirect Cost Rate. Fixed (3) Allocation Base: See Attached. (4) Current period applicable to rate: See attached. Estimated Indirect Costs are shown on the SF-424A budget form. If a new NICRA is issued during the life of the grant, it must be provided to DOL within 30 days of issuance. Funds may be re-budgeted as necessary between direct and indirect costs consistent with institutional requirements and DOL regulations for prior approval, however the total amount of grant award funding will not be increased. Any budget changes impacting the Statement of Work and agreed upon outcomes or deliverables require a request for modification and prior approval from the Grant Officer. (1) Latest NICRA or CAP approved by the Federal Cognizant Agency1 (FCA) is not current; (2) No NICRA or CAP was submitted with application. URGENT NOTICE: Estimated indirect costs have been specified on the SF-424A, Section B, Object Class Category “j”, however only 10% will be released to support indirect costs in the absence of a NICRA or CAP approved by the cognizant agency. The remaining funds which have been awarded for Indirect Costs are restricted and may not be used for any purpose until the awardee provides a signed copy of the NICRA or CAP and the restriction is lifted by the Grant Officer. Upon receipt of the NICRA or CAP, ETA will issue a grant modification to the award to remove the restriction on those funds. The awardee must submit an indirect cost rate proposal or CAP. These documents should be submitted to DOL’s Division of Cost Determination (DCD), or to the awardee’s Federal Cognizant Agency. In addition, the awardee must notify the Federal Project Officer that the documents have been sent. Contact information for the DCD is available at xxxx://xxx.xxx.xxx/oasam/boc/dcd/. If this proposal is not submitted within 90 days of the effective date of the award, no funds will be approved for the reimbursement of indirect costs. Failure to submit an indirect cost proposal by the above date means the grantee will not receive further reimbursement for indirect costs until a signed copy of the federally approved NICRA or CAP is provided and the restriction is lifted by the Grant Officer. All indirect charges must be returned through the Payment Management System and no indirect charges will be reimbursed. The total amount of DOL’s financial obligation under this grant award will not be increased to reimburse the awardee for higher negotiated indirect costs. 1 The Federal agency providing the organization the preponderance of direct Federal funds.

Indirect Cost Rate and Cost Allocation Plan. X A. A current federally Federally approved Negotiated Indirect Cost Rate Agreement (NICRA) or current federally Federally approved Cost Allocation Plan (CAP) has been provided – copy attached. Regarding only the NICRAFor a NICRA only: (1) Indirect Rate approved 14.25approved: % (2) Type of Indirect Cost Rate. : (i.e. Provisional/Predetermined/Fixed) (3) Allocation Distribution Base: See Attached.: (4) Current beginning and ending period applicable to rate: See attached. Estimated Indirect Costs are shown on the SF-424A budget form. If a new NICRA is issued during the life grant’s period of the grantperformance, it must be provided to DOL within 30 days of issuanceit being issued. Funds may be re-budgeted as necessary between direct and indirect costs as long as it is consistent with institutional 10% Budget Flexibility term within this agreement, grant requirements and DOL regulations for on prior approval. However, however the total amount of the grant award funding will not be increased. Any changes to the budget changes impacting that impact the Statement of Work and agreed upon outcomes or deliverables will require a request for modification and prior approval from the Grant Officer. (1) Latest NICRA or CAP approved by the Federal Cognizant Agency1 Agency (FCA) is not current;, or (2) No NICRA X An indirect cost rate proposal or CAP was has not been submitted with applicationfor approval. URGENT NOTICE: Estimated indirect costs have been specified on the SF-424A, Section B, Object Class Category “j”, however only 10% of Personnel line or total Indirect line (whichever is less ] will be released to support the indirect costs in the absence of a NICRA or CAP approved by the cognizant agency. The remaining funds which have been awarded for Indirect Costs are restricted and may not be used for any purpose until the awardee recipient provides a signed copy of the NICRA or CAP and document stating that the restriction is lifted by the Grant Officer. Upon receipt of the NICRA or CAP, ETA the Grant Officer will issue a grant modification to the award to remove the restriction on those funds. The awardee As the award recipient, your organization must submit an indirect cost rate proposal or CAP. These documents should be submitted to the DOL’s Division of Cost Determination (DCD), ) or to the awardeerecipient’s Federal Cognizant AgencyFCA. In addition, the awardee recipient must notify the Federal Project Officer (FPO) that the documents have been sentsubmitted to the appropriate FCA. Contact information for the DCD is available at xxxx://xxx.xxx.xxx/oasam/boc/dcd/. If this proposal is not submitted within 90 days of the effective date of the award, no funds will be approved for the reimbursement of indirect costs. Failure to submit an indirect cost proposal by the above date means the grantee award recipient will not receive further reimbursement for indirect costs until a signed copy of the federally approved NICRA or CAP is provided and the restriction is lifted by the Grant Officer. All indirect charges costs paid for using grant funds must be returned through the Payment Management System and no System. No indirect charges costs will be reimbursedreimbursed without a NICRA or an approved CAP. The total amount of the DOL’s financial obligation under this grant award will not be increased in order to reimburse the awardee recipient for higher negotiated indirect costs. 1 The Federal agency providing the organization the preponderance of direct Federal funds.

Indirect Cost Rate and Cost Allocation Plan. X ‌ ☒ A. A current federally approved Negotiated Indirect Cost Rate Agreement (NICRA) or current federally approved Cost Allocation Plan (CAP) has been provided – copy attached. Regarding only the NICRA: (1) Indirect Rate approved 14.25% approved: See Attached (2) Type of Indirect Cost Rate. Fixed : See Attached (3) Allocation Base: See Attached. Attached (4) Current period applicable to rate: See attached. Attached Estimated Indirect Costs are shown on the SF-424A budget form. If a new NICRA is issued during the life of the grant, it must be provided to DOL within 30 days of issuance. Funds may be re-budgeted as necessary between direct and indirect costs consistent with institutional requirements and DOL regulations for prior approval, however the total amount of grant award funding will not be increased. Any budget changes impacting the Statement of Work and agreed upon outcomes or deliverables require a request for modification and prior approval from the Grant Officer. . ☐ B. (1) ☐ Latest NICRA or CAP approved by the Federal Cognizant Agency1 (FCA) is not current; , (2) No ☐ NICRA or CAP was submitted with applicationhas not been provided. URGENT NOTICE: Estimated indirect costs have been specified on the SF-424A, Section B, Object Class Category “j”, however only 10% $ NA will be released to support indirect costs in the absence of a NICRA or CAP approved by the cognizant agency. The remaining funds which have been awarded for Indirect Costs are restricted and may not be used for any purpose until the awardee provides a signed copy of the NICRA or CAP and the restriction is lifted by the Grant Officer. Upon receipt of the NICRA or CAP, ETA will issue a grant modification to the award to remove the restriction on those funds. The awardee must submit an indirect cost rate proposal or CAP. These documents should be submitted to DOL’s Division of Cost Determination (DCD), or to the awardee’s Federal Cognizant Agency. In addition, the awardee must notify the Federal Project Officer that the documents have been sent. Contact information for the DCD is available at xxxx://xxx.xxx.xxx/oasam/boc/dcd/. If this proposal is not submitted within 90 days of the effective date of the award, no funds will be approved for the reimbursement of indirect costs. Failure to submit an indirect cost proposal by the above date means the grantee will not receive further reimbursement for indirect costs until a signed copy of the federally approved NICRA or CAP is provided and the restriction is lifted by the Grant Officer. All indirect charges must be returned through the Payment Management System and no indirect charges will be reimbursed. The total amount of DOL’s financial obligation under this grant award will not be increased to reimburse the awardee for higher negotiated indirect costs. 1 The Federal agency providing the organization the preponderance of direct Federal funds.

Indirect Cost Rate and Cost Allocation Plan. X A. A current federally approved Negotiated Indirect Cost Rate Agreement (NICRA) or current federally approved Cost Allocation Plan (CAP) has been provided – copy attached. Regarding only the NICRA:NICRA:‌ (1) Indirect Rate approved 14.25%approved: (2) Type of Indirect Cost Rate. Fixed: (3) Allocation Base: See Attached._ (4) Current period applicable to rate: See attached. Estimated Indirect Costs are shown on the SF-424A budget form. If a new NICRA is issued during the life of the grant, it must be provided to DOL within 30 days of issuance. Funds may be re-budgeted as necessary between direct and indirect costs consistent with institutional requirements and DOL regulations for prior approval, however the total amount of grant award funding will not be increased. Any budget changes impacting the Statement of Work and agreed upon outcomes or deliverables require a request for modification and prior approval from the Grant Officer. (1) _X Latest NICRA or CAP approved by the Federal Cognizant Agency1 (FCA) is not current;, or (2) No NICRA or CAP was submitted with applicationhas ever been approved by an FCA. URGENT NOTICE: Estimated indirect costs have been specified on the SF-424A, Section B, Object Class Category “j”, however only 10% $281 will be released to support indirect costs in the absence of a NICRA or CAP approved by the cognizant agency. The remaining funds which have been awarded for Indirect Costs are restricted and may not be used for any purpose until the awardee provides a signed copy of the NICRA or CAP and the restriction is lifted by the Grant Officer. Upon receipt of the NICRA or CAP, ETA will issue a grant modification to the award to remove the restriction on those funds. The awardee must submit an indirect cost rate proposal or CAP. These documents should be submitted to DOL’s Division of Cost Determination (DCD), or to the awardee’s Federal Cognizant Agency. In addition, the awardee must notify the Federal Project Officer that the documents have been sent. Contact information for the DCD is available at xxxx://xxx.xxx.xxx/oasam/boc/dcd/. If this proposal is not submitted within 90 days of the effective date of the award, no funds will be approved for the reimbursement of indirect costs. Failure to submit an indirect cost proposal by the above date means the grantee will not receive further reimbursement for indirect costs until a signed copy of the federally approved NICRA or CAP is provided and the restriction is lifted by the Grant Officer. All indirect charges must be returned through the Payment Management System and no indirect charges will be reimbursed. The total amount of DOL’s financial obligation under this grant award will not be increased to reimburse the awardee for higher negotiated indirect costs. 1 The Federal agency providing the organization the preponderance of direct Federal funds.

Indirect Cost Rate and Cost Allocation Plan. X A. A current federally approved Negotiated Indirect Cost Rate Agreement (NICRA) or current federally approved Cost Allocation Plan (CAP) has been provided – copy attached. Regarding only the NICRA: (1) Indirect Rate approved 14.25% (2) Type of Indirect Cost Rate. Fixed. (3) Allocation Base: See Attached.: (4) Current period applicable to rate: See attached. Estimated Indirect Costs are shown on the SF-424A budget form. If a new NICRA is issued during the life of the grant, it must be provided to DOL within 30 days of issuance. Funds may be re-budgeted as necessary between direct and indirect costs consistent with institutional requirements and DOL regulations for prior approval, however the total amount of grant award funding will not be increased. Any budget changes impacting the Statement of Work and agreed upon outcomes or deliverables require a request for modification and prior approval from the Grant Officer. (1) Latest NICRA or CAP approved by the Federal Cognizant Agency1 (FCA) is not current;; it expired June 30, 2015. (2) _X No NICRA or CAP was submitted with application. Incorrect Agency Indirect Cost Agreement submitted. URGENT NOTICE: Estimated indirect costs have been specified on the SF-424A, Section B, Object Class Category “j”, however only 10% will be released to support indirect costs in the absence of a NICRA or CAP approved by the cognizant agency. The remaining funds which have been awarded for Indirect Costs are restricted and may not be used for any purpose until the awardee provides a signed copy of the NICRA or CAP and the restriction is lifted by the Grant Officer. Upon receipt of the NICRA or CAP, ETA will issue a grant modification to the award to remove the restriction on those funds. The awardee must submit an indirect cost rate proposal or CAP. These documents should be submitted to DOL’s Division of Cost Determination (DCD), or to the awardee’s Federal Cognizant Agency. In addition, the awardee must notify the Federal Project Officer that the documents have been sent. Contact information for the DCD is available at xxxx://xxx.xxx.xxx/oasam/boc/dcd/. If this proposal is not submitted within 90 days of the effective date of the award, no funds will be approved for the reimbursement of indirect costs. Failure to submit an indirect cost proposal by the above date means the grantee will not receive further reimbursement for indirect costs until a signed copy of the federally approved NICRA or CAP is provided and the restriction is lifted by the Grant Officer. All indirect charges must be returned through the Payment Management System and no indirect charges will be reimbursed. The total amount of DOL’s financial obligation under this grant award will not be increased to reimburse the awardee for higher negotiated indirect costs. 1 The Federal agency providing the organization the preponderance of direct Federal funds. increased to reimburse the awardee for higher negotiated indirect costs.

Indirect Cost Rate and Cost Allocation Plan. X ‌ ☐ A. A current federally approved Negotiated Indirect Cost Rate Agreement (NICRA) or current federally approved Cost Allocation Plan (CAP) has been provided – copy attached. Regarding only the NICRA: (1) Indirect Rate approved 14.25%approved: (2) Type of Indirect Cost Rate. Fixed: (3) Allocation Base: See Attached.: (4) Current period applicable to rate: See attached. Estimated Indirect Costs are shown on the SF-424A budget form. If a new NICRA is issued during the life of the grant, it must be provided to DOL within 30 days of issuance. Funds may be re-budgeted as necessary between direct and indirect costs consistent with institutional requirements and DOL regulations for prior approval, however the total amount of grant award funding will not be increased. Any budget changes impacting the Statement of Work and agreed upon outcomes or deliverables require a request for modification and prior approval from the Grant Officer. . ☐ B. (1) ☐ Latest NICRA or CAP approved by the Federal Cognizant Agency1 (FCA) is not current; , (2) ☐ No NICRA or CAP was submitted with applicationhas ever been approved by an FCA. URGENT NOTICE: Estimated indirect costs have been specified on the SF-424A, Section B, Object Class Category “j”, however only 10% N/A will be released to support indirect costs in the absence of a NICRA or CAP approved by the cognizant agency. The remaining funds which have been awarded for Indirect Costs are restricted and may not be used for any purpose until the awardee provides a signed copy of the NICRA or CAP and the restriction is lifted by the Grant Officer. Upon receipt of the NICRA or CAP, ETA will issue a grant modification to the award to remove the restriction on those funds. The awardee must submit an indirect cost rate proposal or CAP. These documents should be submitted to DOL’s Division of Cost Determination (DCD), or to the awardee’s Federal Cognizant Agency. In addition, the awardee must notify the Federal Project Officer that the documents have been sent. Contact information for the DCD is available at xxxx://xxx.xxx.xxx/oasam/boc/dcd/. If this proposal is not submitted within 90 days of the effective date of the award, no funds will be approved for the reimbursement of indirect costs. Failure to submit an indirect cost proposal by the above date means the grantee will not receive further reimbursement for indirect costs until a signed copy of the federally approved NICRA or CAP is provided and the restriction is lifted by the Grant Officer. All indirect charges must be returned through the Payment Management System and no indirect charges will be reimbursed. The total amount of DOL’s financial obligation under this grant award will not be increased to reimburse the awardee for higher negotiated indirect costs. 1 The Federal agency providing the organization the preponderance of direct Federal funds.

Indirect Cost Rate and Cost Allocation Plan. X A. A current federally approved Negotiated Indirect Cost Rate Agreement (NICRA) or current federally approved Cost Allocation Plan (CAP) has been provided – copy attached. Regarding only the NICRA:NICRA:‌ (1) Indirect Rate approved 14.25approved: _3.42 % (2) Type of Indirect Cost Rate. : _ Fixed (3) Allocation Base: _ See Attached.Attachment (4) Current period applicable to rate: _See attached. Attachment _ Estimated Indirect Costs are shown on the SF-424A budget form. If a new NICRA is issued during the life of the grant, it must be provided to DOL within 30 days of issuance. Funds may be re-budgeted as necessary between direct and indirect costs consistent with institutional requirements and DOL regulations for prior approval, however the total amount of grant award funding will not be increased. Any budget changes impacting the Statement of Work and agreed upon outcomes or deliverables require a request for modification and prior approval from the Grant Officer. (1) is not current, or Latest NICRA or CAP approved by the Federal Cognizant Agency1 (FCA) is not current;) (2) No NICRA or CAP was submitted with applicationhas ever been approved by an FCA. URGENT NOTICE: Estimated indirect costs have been specified on the SF-424A, Section B, Object Class Category “j”, however only $ [ Use N/A or enter 10% of the Personnel line or the total Indirect line (whichever is less] will be released to support indirect costs in the absence of a NICRA or CAP approved by the cognizant agency. The remaining funds which have been awarded for Indirect Costs are restricted and may not be used for any purpose until the awardee provides a signed copy of the NICRA or CAP and the restriction is lifted by the Grant Officer. Upon receipt of the NICRA or CAP, ETA will issue a grant modification to the award to remove the restriction on those funds. The awardee must submit an indirect cost rate proposal or CAP. These documents should be submitted to DOL’s Division of Cost Determination (DCD), or to the awardee’s Federal Cognizant Agency. In addition, the awardee must notify the Federal Project Officer that the documents have been sent. Contact information for the DCD is available at xxxx://xxx.xxx.xxx/oasam/boc/dcd/. If this proposal is not submitted within 90 days of the effective date of the award, no funds will be approved for the reimbursement of indirect costs. Failure to submit an indirect cost proposal by the above date means the grantee will not receive further reimbursement for indirect costs until a signed copy of the federally approved NICRA or CAP is provided and the restriction is lifted by the Grant Officer. All indirect charges must be returned through the Payment Management System and no indirect charges will be reimbursed. The total amount of DOL’s financial obligation under this grant award will not be increased to reimburse the awardee for higher negotiated indirect costs. C. The organization elected to exclude indirect costs from the proposed budget. Please be aware that incurred indirect costs (such as top management salaries, financial oversight, human resources, payroll, personnel, auditing costs, accounting and legal, etc. used for the general oversight and administration of the organization) must not be classified as direct costs; these types of costs are indirect costs. Only direct costs, as defined by the applicable cost principles, will be charged. Audit disallowances may occur if indirect costs are misclassified as direct. D. The organization has never received a negotiated indirect cost rate and, with and pursuant to the exceptions noted at 2 CFR 200.414(f) in the Cost Principles, and has elected to charge a de minimis rate of 10% of modified total direct costs (see 2 CFR 200.68 for definition) which may be used indefinitely. This methodology must be used consistently for all Federal awards until such time as you choose to negotiate for an indirect cost rate, which you may apply to do at any time. (See 2 CFR 200.414(f) for more information on use of the de minimis rate.) 1 The Federal agency providing the organization the preponderance of direct Federal funds. If DOL is your FCA, grantees should work with DOL’s DCD, which has delegated authority to negotiate and issue a NICRA or CAP on behalf of the Federal Government. More information about DOL’s DCD is available at xxxx://xxx.xxx.xxx/oasam/boc/dcd/. This website has guidelines to develop indirect cost rates, links to the applicable cost principles, and contact information. The DCD also has Frequently Asked Questions providing general information about the indirect cost rate approval process and due dates for provisional and final indirect cost rate proposals at xxxx://xxx.xxx.xxx/oasam/faqs/FAQ-dcd.htm.

Indirect Cost Rate and Cost Allocation Plan. X ‌ A. A current federally Federally approved Negotiated Indirect Cost Rate Agreement (NICRA) or current federally Federally approved Cost Allocation Plan (CAP) has been provided – copy attached. Regarding only the NICRAFor a NICRA only: (1) Indirect Rate approved 14.25approved: % (2) Type of Indirect Cost Rate. : (i.e. Provisional/Predetermined/Fixed) (3) Allocation Distribution Base: See Attached.: (4) Current beginning and ending period applicable to rate: See attached. Estimated Indirect Costs are shown on the SF-424A budget form. If a new NICRA is issued during the life grant’s period of the grantperformance, it must be provided to DOL within 30 days of issuanceit being issued. Funds may be re-budgeted as necessary between direct and indirect costs as long as it is consistent with institutional 10% Budget Flexibility term within this agreement, grant requirements and DOL regulations for on prior approval. However, however the total amount of the grant award funding will not be increased. Any changes to the budget changes impacting that impact the Statement of Work and agreed upon outcomes or deliverables will require a request for modification and prior approval from the Grant Officer. (1) Latest NICRA or CAP approved by the Federal Cognizant Agency1 Agency (FCA) is not current;, or (2) No NICRA An indirect cost rate proposal or CAP was has not been submitted with applicationfor approval. URGENT NOTICE: Estimated indirect costs have been specified on the SF-424A, Section B, Object Class Category “j”, however only 10% of Personnel line or 10% of Indirect Charges line (whichever is less] will be released to support the indirect costs in the absence of a NICRA or CAP approved by the cognizant agency. The remaining funds which have been awarded for Indirect Costs are restricted and may not be used for any purpose until the awardee recipient provides a signed copy of the NICRA or CAP and document stating that the restriction is lifted by the Grant Officer. Upon receipt of the NICRA or CAP, ETA the Grant Officer will issue a grant modification to the award to remove the restriction on those funds. The awardee As the award recipient, your organization must submit an indirect cost rate proposal or CAP. These documents should be submitted to the DOL’s Division of Cost Determination (DCD), ) or to the awardeerecipient’s Federal Cognizant AgencyFCA. In addition, the awardee recipient must notify the Federal Project Officer (FPO) that the documents have been sentsubmitted to the appropriate FCA. Contact information for the DCD is available at xxxx://xxx.xxx.xxx/oasam/boc/dcd/. If this proposal is not submitted within 90 days of the effective date of the award, no funds will be approved for the reimbursement of indirect costs. Failure to submit an indirect cost proposal by the above date means the grantee award recipient will not receive further reimbursement for indirect costs until a signed copy of the federally approved NICRA or CAP is provided and the restriction is lifted by the Grant Officer. All indirect charges costs paid for using grant funds must be returned through the Payment Management System and no System. No indirect charges costs will be reimbursedreimbursed without a NICRA or an approved CAP. The total amount of the DOL’s financial obligation under this grant award will not be increased in order to reimburse the awardee recipient for higher negotiated indirect costs. 1 The Federal agency providing the organization the preponderance of direct Federal funds.