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Recovering Shared and Indirect Costs

2019

Nearly five years after the Office of Management and Budget (OMB) issued the Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), there continues to be significant misunderstanding of and confusion around the use of cost allocation plans and indirect cost rates. To help clarify what the Uniform Guidance does and does not require of federal grant recipients, CAPLAW has issued the following set of frequently asked questions assembled from consultations we received. This resource addresses the recovery of shared costs through cost allocation plans and indirect costs using indirect cost rates. It also highlights key differences between the two methods of cost recovery in an effort to assist a grantee in deciding which methods are best suited for its Community Action Agency (CAA).

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Finishing Strong with Finances

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CAAs received a historic influx of restricted funding in the wake of the COVID-19 pandemic, presenting unique challenges in addition to exciting opportunities. Many of these challenges, from managing indirect cost rate rates and cost allocation plans to revisiting budgets...

Finishing Strong with Finances

2020 Uniform Guidance Updates: Indirect Costs

The Uniform Guidance, 2 C.F.R. Part 200, has been substantially revised for the first time since it was issued, and the final revisions took effect on November 12, 2020. Though most of the revisions will not apply to federal awards issued before November 12, CAAs should...

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This Q+A was created pursuant to the webinar series CAPLAW offered earlier this year, Ins and Outs of Indirect Costs Under the Super Circular. We received over 60 questions relating to indirect costs during and after the series and have attempted to answer many of those...