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)
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:
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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