Indirect Costs (Overhead. (1) Indirect cost includes, but not limited to:
a. Non-project pay to Consultant’s employees who normally charge their time to projects;
b. Salaries and wages paid to support staff such as secretarial, clerical and custodial;
c. Managerial employees whose time is not chargeable project time to this Contract and related project(s) or other specific project of the Consultant;
d. Payroll costs and taxes;
e. Fringe benefits such as matching funds or employer’s contributions paid for employee’s social security, unemployment compensation, worker’s compensation insurance, medical/dental life or disability insurance, pension plans, dependent care or medical expense reimbursement accounts, or similar employee benefits;
f. Normal operating costs, including but not limited to, reasonable office rental or depreciation expense, repairs, maintenance, parking, janitorial, supplies, telephone and utilities for the Consultant’s facilities unless specifically waived by the State.
(2) Payment to the Consultant for Indirect Costs shall be made pursuant to Chapter 1 of the Federal Acquisition Regulation (FAR), 48 CFR Part 31.
(3) The Consultant is responsible for identifying its costs as allowable and unallowable pursuant to 48 CFR Chapter 1, Part 31 and any other mutually agreed upon policies or regulations. Within five (5) months after the Consultant’s fiscal year-end, the Consultant shall properly account its allowable Indirect Costs (Overhead) as set forth herein.
(a) If the Consultant’s actual Overhead rate is lower than the provisional rate used, the Consultant shall determine the difference on the progress xxxxxxxx previously paid by the State and remit to the State the amount overpaid by the State no later than the end of the sixth month following its fiscal year-end. If the Consultant fails to comply with this provision, a 20% penalty shall be assessed for overpayments made by the State. If by the end of the sixth month the Consultant has not remitted either the over-paid amount or the penalty thereon, an interest of one percent (1%) per month shall be assessed on the unpaid amount until all amounts owed have been paid. Interest shall cease to accrue should the combined amount of penalties and interest accumulate to a maximum of 33% of the amount over-paid by the State.
(b) If the actual Overhead rate is higher than the provisional rate used, the Consultant shall determine the amount of additional Overhead due and request payment of same. The payment request shall be ...
Indirect Costs (Overhead. (1) Indirect cost includes, but not limited to:
a. Non-project pay to Consultant’s employees who normally charge their time to projects;
b. Salaries and wages paid to support staff such as secretarial, clerical and custodial;
c. Managerial employees whose time is not chargeable project time to this Contract and related project(s) or other specific project of the Consultant;
d. Payroll costs and taxes;
e. Fringe benefits such as matching funds or employer’s contributions paid for employee’s social security, unemployment compensation, worker’s compensation insurance, medical/dental life or disability insurance, pension plans, dependent care or medical expense reimbursement accounts, or similar employee benefits;
f. Normal operating costs, including but not limited to, reasonable office rental or depreciation expense, repairs, maintenance, parking, janitorial, supplies, telephone and utilities for the Consultant’s facilities unless specifically waived by the State.
(2) Payment to the Consultant for Indirect Costs shall be made pursuant to Chapter 1 of the Federal Acquisition Regulation (FAR), 48 CFR Part 31.
Indirect Costs (Overhead. (1) Indirect cost includes, but is not limited to:
a. Non-project pay to Consultant’s employees who normally charge their time to projects;
b. Salaries and wages paid to support staff such as secretarial, clerical and custodial;
c. Managerial employees whose time is not chargeable project time to this Contract and related Task Order(s) or other specific project of the Consultant;
d. Payroll costs and taxes;
e. Fringe benefits such as matching funds or employer’s contributions paid for employee’s social security, unemployment compensation, worker’s compensation insurance, medical/dental life or disability insurance, pension plans, dependent care or medical expense reimbursement accounts, or similar employee benefits;
f. Normal operating costs, including but not limited to, reasonable office rental or depreciation expense, repairs, maintenance, parking, janitorial, supplies, telephone and utilities for the Consultant’s facilities unless specifically waived by the State.
(2) Payment to the Consultant for Indirect Costs shall be made pursuant to Chapter 1 of the Federal Acquisition Regulation (FAR), 48 CFR Part 31 and ADOT Consultant Audit Guidelines.
Indirect Costs (Overhead. Indirect Costs (Overhead) are those costs which, though necessarily having been incurred and paid by an Ultimate Recipient for the conduct of its business in general, cannot be identified and measured as directly applicable to the carrying out of an Eligible Project. Indirect Costs (Overhead) include, but are not limited to:
(a) Indirect materials and supplies including but not limited to, supplies of low-value, high-usage and consumable items, such as paintbrushes and safety supplies, which meet the definition of Direct Material costs but for which it is commercially unreasonable, in the context of the activities of an Eligible Project, to account for their costs in the manner prescribed for Direct Costs (e.g., costs such as stationery, office supplies, postage and other necessary administration and management expenses, small tools, such as ladders, drills, paint sprayer, and general inventory build-up);
(b) Indirect labour, management, and administrative support, including but not limited to the remuneration of executive and corporate officers, general office wages and salaries, clerical expenses, HR, Accounting/Finance staff, overtime premiums, bonuses, all types of benefits paid by employer, for example, CPP, EI, fringe benefits, medical benefits, dental benefits, pension benefits and other taxable benefits. Administration costs spent on the following activities are considered indirect costs:
i. review and approval of documents,
ii. oversight,
iii. quality review,
iv. strategic guidance,
v. participation in all-staff meetings,
vi. professional development,
vii. performance reviews and any costs associated with interactions with government including application, viii. claims, ix. amendment, and x. audit and reporting communications. Notwithstanding the above, Indirect Costs (Overhead) will not include those Direct Labour costs described in Section 5.A above (Direct Labour).
(c) Indirect building costs including, but not limited to, snowplowing costs, public utilities expenses of a general nature including but not limited to, power, HVAC, lighting, and the operation and maintenance of general assets and facilities;
(d) Expenses such as property taxes, rentals of equipment and building (not covered as part of direct costs) and depreciation costs;
(e) Indirect equipment costs including, but not limited to, maintenance cost of assets, office equipment, office furniture, etc.; and
(f) Other indirect costs including, but not limited to, daily commutes, unreas...
