Guide for indirect cost rate determination: cost principles and procedures for non-profit organizations required by OMB Circular A-122
U.S. Dept. of Labor, Business Operations Center, Office of Cost Determination, 1998 - Business & Economics - 151 pages
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Guidelines for Preparing lndirect Cost Rate Proposals
Exhibit F1 Notes to Exhibit F 3132
5 other sections not shown
accepted accounting principles accounting agreement allocation base amount applicable assets audit awarding agency basis budget capital expenditures claims compensation computation cost allocation Cost Negotiator cost objectives Cost Principles cost rate proposal costs are allowable costs incurred DATA ENTRY CLERK depreciation described in subparagraph Direct Allocation Method direct cost base direct salaries DIRECTOR DOL grants/contracts donated equipment established EXHIBIT expenses extent facilities Federal agency Federal awards Federal Government fees final rate fiscal fringe benefits fund raising GAAP grantee/contractor identified indirect cost pool indirect cost proposal indirect cost rate JUNE 30 limited lobbying maintenance non-profit organizations Number off-site OMB Circular A-122 operations organization's indirect cost paragraph patent infringement payments performance period prior approval projects provisional rate public relations costs rate(s reasonable reimbursement Response salaries and wages SAMPLE severance pay specific sponsored award subawards TAXABLE WAGES telephone total direct costs travel costs trustees unallowable costs Worksheet