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CERTIFICATE OF INDIRECT COSTS Application Form - ALL ORGANIZATIONS

CERTIFICATE OF INDIRECT COSTS, Indirect cost rate guide for non profit organizations pdf, Direct and indirect cost rate guide for non profit organizations, how to get a federally negotiated indirect cost rate, usaid indirect cost rate guide, sample indirect cost rate proposal, federal indirect cost rate 2023, indirect cost rate for federal grants, federally approved indirect cost rate,


In the realm of non-profit organizations, securing funding is paramount to fulfilling their missions and driving positive impact. However, navigating the financial intricacies of managing these organizations can be complex. One critical aspect is understanding and calculating indirect costs, a vital consideration for organizations that receive funding from sources like the U.S. Agency for International Development (USAID). To shed light on this topic, let's delve into the intricacies of the Indirect Cost Rate Guide for Non-Profit Organizations.


The Role of the Overhead, Special Cost, and Closeout Branch:

When a non-profit organization receives the majority of its funding from the USAID, this federal agency becomes the custodian for negotiating the organization's indirect cost rates. These rates and the associated methodology are negotiated and determined by the Overhead, Special Cost, and Closeout Branch (M/OAA/CAS/OCC) within the Bureau for Management's Office of Acquisition and Assistance. This branch facilitates negotiations with organizations awarded contracts, grants, or cooperative agreements by the USAID

Indirect Cost Rates for Foreign NGOs:

For foreign non-governmental organizations (NGOs) that don't receive awards from USAID/Washington's M/OAA, the responsibility for negotiating and issuing Negotiated Indirect Cost Rate Agreements (NICRAs) falls to the respective Mission that provides the bulk of the organization's funding. This negotiation is conducted by the Agreement Officer, and the NICRA is established on a company-wide basis, rather than per grant or award. The M/OAA/CAS/OCC lends support and guidance to Missions involved in NICRA negotiation processes

Deciphering Indirect Costs and Rates:

Indirect costs, as defined by 2 CFR 200, Subpart F, Appendix IV, Section A.1, are expenses incurred for common objectives that cannot be directly attributed to a specific final cost objective. These costs encompass both facilities (e.g., depreciation, interest on debt, operations) and administration (e.g., general expenses, accounting). The concept of "indirect (facilities & administrative)" costs is integral to allocating costs that benefit multiple objectives. Major non-profit organizations, those receiving over $10 million in direct federal funding, fall under specific guidelines.

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Calculating the Indirect Cost Rate:

The indirect cost rate, a crucial metric, allows organizations to fairly allocate indirect costs across different programs. It is determined by dividing total allowable indirect costs by an equitable distribution base. This rate is instrumental in achieving full cost recovery while equitably distributing expenses that aren't directly linked to a single grant, project, or cost objective.

Table of Content

  • A. Overhead, Special Cost and Closeout Branch 3
  • B. Indirect Cost Rates Issued to Foreign NGOs 3
  • C. Definition of Indirect Costs and Indirect Cost Rate 3
  • D. Types of Indirect Cost Rates 5
  • E. One Time Extension 6
  • F. Determination of Indirect Cost Rates and Cost Allocation 7
  • G. Submission of Indirect Cost Proposal 8
  • H. Approval of Indirect Cost Proposal 9
  • I. Procedures for Establishing the NICRA 9
  • J. Negotiated Indirect Cost Rate Agreement (NICRA) 11
  • K. Changes to the Established Indirect Cost Rate Methodology 12
  • L. Disputes 12
  • M. Limitations Effecting Reimbursement of Indirect Costs 13
  • N. Ceiling Indirect Cost Rates 13
  • O. Adjusting Indirect Cost Billings 14
  • P. Retention of Records 14
  • Q. OCC Workload Distribution 14

Overhead, Special Cost and Closeout Branch 

  • When the U.S. Agency for International Development (USAID) provides the majority of a non--
  • profit organization’s Federal funding, it is the cognizant Federal agency for negotiating the
  • organization’s indirect cost rates. All Federal agencies are required to use the rates and
  • methodology negotiated by USAID and the related organization.
  • The Overhead, Special Cost, and Closeout Branch (M/OAA/CAS/OCC), within the Cost Audit
  • Support Division, Office of Acquisition and Assistance, within the Bureau for Management is
  • the central unit authorized to negotiate indirect cost rates with concerns awarded contracts,
  • grants or cooperative agreements by USAID. M/OAA/CAS/OCC establishes Negotiated
  • Indirect Cost Rate Agreements (NICRA) for U.S. and foreign organizations with awards issued
  • by the Bureau for Management’s, Office of Acquisition and Assistance (M/OAA) in
  • Washington, DC.

Indirect Cost Rates Issued to Foreign NGOs

  • Responsibility for the negotiation and issuance of NICRAs for foreign organizations, with no
  • awards issued by USAID/Washington’s M/OAA, rests with the Mission (and handled by the
  • Agreement Officer) providing the majority of the entities’ funding. A foreign organization is
  • an organization located in a country other than the United States that is a non---profit and tax
  • exempt under the laws of its country of domicile and operation. The cognizant Mission
  • initially negotiates, and subsequently updates, the NICRA on a company---wide basis; not per
  • grant/award. M/OAA/CAS/OCC provides support and guidance to Agreement Officers (AO)
  • and Agreement Officer’s Representatives (AOR) at Missions regarding the negotiation of
  • NICRAs as requested. If the foreign entity has an award issued from Washington,
  • M/OAA/CAS/OCC will negotiate and issue the issuance of a NICRA. Once a NICRA is issued,
  • either by a Mission or M/OAA/CAS/OCC, this NICRA will apply to all Federal awards.

Definition of Indirect Costs and Indirect CostRat

  • According to 2 CFR 200, Subpart F, Appendix IV, Section A.1:
  • “Indirect costs are those that have been incurred for common or joint objectives and cannot
  • be readily identified with a particular final cost objective.”
  • 2 CFR 200, Subpart A, Section 200.1 defines Indirect (facilities & administrative (F&A)):
  • “Indirect (F&A) costs means those costs incurred for a common or joint purpose benefitting
  • more than one cost objective, and not readily assignable to the cost objectives specifically
  • benefitted, without effort disproportionate to the results achieved. To facilitate equitable
  • distribution of indirect expenses to the cost objectives served, it may be necessary to
  • establish a number of pools of indirect (F&A) costs. Indirect (F&A) cost pools must be
  • distributed to benefitted cost objectives on bases that will produce an equitable result in
  • consideration of relative benefits derived.”

Indirect Cost Rate:

  • An indirect cost rate is simply a device for determining fairly and conveniently within the
  • boundaries of sound administrative principles, what proportion of indirect cost each program
  • should bear. The indirect cost rate is designed to provide a method for full cost recovery, and it
  • is an equitable, logical and consistent process for allocating costs not directly associated with a
  • single grant/contract, project or cost objective.
  • An indirect cost rate is calculated as a percentage by dividing the total allowable indirect costs
  • by an equitable distribution base, as an example:
  • Indirect pool $150,000
  • Distribution base $776,700
  • Indirect cost rate 19.31%

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Types of Indirect Cost Rates

  • 2 CFR 200, Subpart F, Appendix IV, Section C.1.b., c., d., and e identifies and defines the
  • following indirect cost rates:
  • Provisional
  • A provisional rate or billing rate is a temporary indirect cost rate applicable to a specified
  • period and is used for interim billings pending the establishment of a final rate for the period.
  • USAID predominantly uses the provisional and final indirect cost rate methodology when
  • negotiating rate agreements.
  • 2 CFR 200, Subpart F, Appendix IV, Section C.2.f. states that provisional and final rates must
  • be negotiated where neither predetermined nor fixed rates are appropriate. Predetermined
  • or fixed rates may replace provisional rates at any time prior to the close of the
  • organization's fiscal year. If that event does not occur, a final rate will be established and
  • upward or downward adjustments will be made based on the actual allowable costs incurred
  • for the period involved.
  • To prevent substantial overpayment or underpayment of indirect cost during the fiscal year,
  • a revised provisional rate may be requested by theorganization.
  • After USAID issues a final indirect cost rate, M/OAA/CAS/OCC will establish a provisional rate
  • for the next fiscal year if the organization continues to have USAID prime awards that
  • includes the indirect cost clause. When an organization considers the final indirect cost rate
  • to be a reasonable estimate of its rate for coming year, it will be established as the new
  • provisional rate. If this is not the case, an organization provides a detailed forecast to support
  • the rate they consider more accurate.
  • Final
  • A final indirect cost rate is applicable to a specified past period based on the actual costs of
  • the period. A final indirect cost rate is not subject to adjustment.
  • Note that a final indirect cost rate is established after an organization's actual costs are known,
  • typically a fiscal year. Once established, a final indirect cost rate is used to adjust the indirect
  • costs claimed.
  • Predetermined
  • A predetermined indirect cost rate is applicable to a specified current or future period,
  • usually the organization's fiscal year. The rate is based on an estimate of the costs to be
  • incurred during the period. A predetermined rate is not subject to adjustment.
  • A predetermined rate may be negotiated for use on Federal awards where there is reasonable
  • assurance, based on past experience and reliable projection of the organization's costs, that the

CERTIFICATE OF INDIRECT COSTS - ALL ORGANIZATIONS

INDIRECT COST RATE Full GUIDE 

Form NameCERTIFICATE OF INDIRECT COSTS Application Form
Official Notificationhttps://www.usaid.gov/sites/default/files/2023-01/OCC-Guide-for-NonProfit-IndirectCostRate1-27-2023.pdf
Official Websitehttps://www.usaid.gov/
Need Assistance916-930-3803 916-930-3804 (Fax)

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CERTIFICATE OF INDIRECT COSTS, Indirect cost rate guide for non profit organizations pdf, Direct and indirect cost rate guide for non profit organizations, how to get a federally negotiated indirect cost rate, usaid indirect cost rate guide, sample indirect cost rate proposal, federal indirect cost rate 2023, indirect cost rate for federal grants, federally approved indirect cost rate,

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