CAPLAW created this FAQ in response to questions we’ve received about the treatment of indirect costs under the Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards. This FAQ addresses the following issues:
- administrative cost limits imposed by a federal statute,
- the availability of the 10% de minimis rate to public CAAs,
- negotiation of the indirect cost rate provisions with a state agency (pass through entity) and
- compliance by a state agency with the indirect cost provisions.