Indirect costs are agency wide, general management costs (i.e., activities for the direction and control of the agency as a whole). General management costs consist of administrative activities necessary for the general operation of the agency, such as accounting, budgeting, payroll preparation, personnel services, purchasing, and centralized data processing. Conversely, direct costs are costs that provide measurable, direct benefits to particular programs.

The $300,000 annual cap reflects total costs, which include both direct and indirect costs (indirect costs are also known as F&A). Thus, indirect costs are included within the $300,000 annual cap.

Indirect costs are those costs incurred for common or joint objectives, which therefore cannot be readily and specifically identified with a particular sponsored project. Indirect costs include items such as water, electricity, heat, local telephone services, office supplies, and administration. Grants, contracts, and other sponsored programs are charged an appropriate share of these costs through application of MUSC's negotiated indirect cost rate.

In the absence of statutory or regulatory language that would prohibit claiming indirect costs (e.g., if the legislation is silent on the subject of indirect costs), then indirect costs can generally be charged. But, if the authorizing legislation says that funds must be spent solely on the item in question, then indirect costs cannot usually be claimed.

LEA may claim up to its approved indirect cost rate unless there is specific authority (legislation or regulation) to limit the rate. For instance, if program statutory or regulatory language limits indirect costs to 3 percent, and an LEA has an approved rate of 5.25 percent, only 3 percent can be charged to the program for indirect costs; if the LEA had an approved rate of 2.75 percent, only 2.75 percent could be charged.

When indirect costs are allowed, LEAs should use their CDE-approved indirect cost rate as the basis for budgeting and claiming indirect cost reimbursements under contracts with the CDE. Contracts that cover more than one year should be structured to allow for adjustments for any rate(s) not yet known.

F&A costs will be requested and awarded in the same manner as for grants with detailed categorical budgets. In the PHS398, the Checklist submitted with the application will describe the appropriate direct cost base and the F&A rate that applies for all years. In the SF424 (R&R) F&A costs are requested as part of the Modular Budget component for each support year.

Yes, however, indirect costs are not included in the calculation to determine compliance with Education Code Section 48660.2(b). This section requires that the total of direct instructional costs and documented support costs of the community day schools must equal at least 90 percent of the revenues generated on behalf of pupils enrolled in the community day schools. Indirect costs are not considered direct instructional nor documented support expenditures.

Yes. In addition to the direct costs, applicable facilities and administrative (indirect) costs will be allowed and will be determined at the time of award.

No. Only direct costs are supported for resource grants. The purpose of resource grants is to build/improve information infrastructure, resources and services at an organization. Because these grants ’add' to an organization's infrastructure rather than using the organization's infrastructure, administrative overhead costs are not awarded.

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In the nonprofit world, indirect costs are usually part of the overall grant award. If an award is $100,000, the indirect costs are part of that total award. In research, indirect costs are usually in addition to the award. The award would be the $100,000 plus the indirect costs. For the CBCRP CRC awards, both the academic and community-based partners are eligible for indirect costs under certain conditions (see the CRC application for a full explanation of this).

The full cost of a program rightfully includes a share of the overall costs of the organization. Knowing the full cost of a program sets a basis for financial analysis of the program, for pricing fee-based services, and for requesting reimbursement from funders for the full costs of providing services.

There are several methods for allocating indirect costs. The two most common are case-by-case allocation and developing an indirect cost rate. One method of allocating indirect costs is to determine a rate of actual usage for each program. For example, you may decide to keep track of long distance telephone calls and charge them to the appropriate program when you pay the phone bill each month.