The
Office of Management and Budget (OMB) is the lead agency in the development
of government-wide policy applicable to Federal grants. This page contains
information and links to:
OMB-Office
of Federal Procurement Policy. The Federal Acquisition Regulation (FAR)
cost principles are applied to for-profit program operators not covered by
the OMB Circulars.
Dept
of Health and Human Services, Financial Management Service, Program
Support Center, Division of Cost Allocation.
Used primarily by Federal awarding
officials (grant and contracting officers) in determining appropriate
amounts of indirect, fringe benefit (and other types of) costs to be
awarded and claimed by "not-for-profit" type organizations
receiving Federal awards.
Provides DHHS policy and guidance
documents on allowable cost rules applicable to States, universities
and other Federal assistance recipients. Also provides links to
indirect cost rate agreements negotiated by the DHHS-Division of Cost
Allocation (DCA). Access to these agreements is restricted to Federal
employees. To gain access, one should call the DCA or use the
email address given in the site.
[This site does not include
information concerning for-profit organizations.]
Dept
of Health and Human Services, Cost Principles and Procedures for
Developing Cost Allocation Plans and Indirect Cost Rates for Agreements
with the Federal Government.
Department
of Education-Office of the Chief Financial Officer.
Establishes and approves indirect cost
methods and other cost allocation plans used to charge costs under
Federal awards.
Provides guidance on allowable cost
rules with emphasis on the preparation and approval of indirect cost
rate agreements for recipients for which the Department of Education
is cognizant.
Department
of Interior-Office of the Inspector General. This link provides basic
guidance about where and how to submit Indirect Cost Proposals to obtain a
current negotiated indirect cost rate for Federal grants and contracts,
where DOI is cognizant. This link is provided because DOI is
responsible for negotiating indirect cost rate agreements with many Indian
tribal organizations.
The
Department of Defense Contract Pricing Reference Guides. These are a set
of five reference volumes which provide detailed discussion and examples
for applying pricing policies to pricing problems.
