For companies with federal contract expenditures, or subcontract expenditures under a federal contract in a particular fiscal year under flexibly-priced contracts (e.g., Cost Plus Fixed Fee etc.), please provide all applicable final indirect cost rate data as specified in the Federal Acquisition Regulation (FAR) 52.216-7(d)(2)(iii) for that year. Alternatively, these companies may submit the Defense Contract Audit Agency’s requirements for incurred cost submissions entitled the Incurred Cost Electronically (ICE) Model for that particular year.
For all other companies (i.e., having only non-contract federal expenditures, or subaward expenditures under a federal award—such as a grant or subgrant--under flexibly priced awards in a particular year), please provide the information requested below in the Infopack section.
Infopack
The pages listed below contain the basic information included and/or referenced in the Indirect Cost Branch's information package (Infopack) for 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).
- Illustration of a two-tier indirect cost rate system: Two-Tier Indirect Cost Rate System (Excel Format)
- Illustration of a three-tier indirect cost rate system: 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:
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:
Accounting System/Internal Control Questionnaire
A questionnaire touching on basic accounting system and internal controls. Files:
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:
Salary Distribution Schedule
A sample format of a salary distribution schedule. Files:
Listing of Federal Grants and Contracts
A sample format of a scheduleof Federal awards. Files:
Executive Compensation
A schedule requesting company sales and executive compensation data for current and two years back. Files:
Certificate of Final Indirect Costs
The Certificate required under FAR 42.703-2 to be included in a Final IDC submissions. Files:
Audit Requirements of For-Profit Organizations
A summary of HHS audit requirements for for-profit (commercial) organizations.
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