Indirect Cost Submission

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

Cover Letter

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).

IDC Training

Indirect Cost Training--An Overview. Illustration of a three-tier indirect cost rate system. Files:

  MS PowerPoint File    |     Excel Format *

"> Unallowable/Unallocable Costs

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:

  PDF Format    |     MS Word Format *

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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Last Modified On: Jun 22, 2015