Indirect Cost Submission

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.


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:

PDF Format     |     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:

 PDF Format     |     MS Word Format *

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:

 PDF Format     |     Excel Format *

Salary Distribution Schedule

A sample format of a salary distribution schedule. Files:

 PDF Format     |     Excel Format *

Listing of Federal Grants and Contracts

A sample format of a scheduleof Federal awards. Files:

 PDF Format     |     MS Word Format *

Executive Compensation

A schedule requesting company sales and executive compensation data for current and two years back. Files:

 PDF Format     |     MS Word Format *

Certificate of Final Indirect Costs

The Certificate required under FAR 42.703-2 to be included in a Final IDC submissions. Files:

 PDF Format     |     MS Word Format *

Audit Requirements of For-Profit Organizations

A summary of HHS audit requirements for for-profit (commercial) organizations.

* Save this file on your computer before attempting to insert data. Otherwise, you may be prompted for a user name and a password and you will lose all the data you have inserted.

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Director: Hruta Virkar

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