Guide for Nonprofit Organizations: Cost Principles and Procedures for Establishing Indirect Cost Rates Required by OMB Circular A-122

摘要

The Guide has been prepared to assist nonprofit organizations in understanding the requirements for the determination of indirect costs on grants, contracts and other agreements awarded by the U.S. Department of Labor (DOL). The indirect cost rate proposals used in the Guide are intended solely as illustrations to provide a better insight into the computation of the indirect cost rate(s) and should not be construed as mandated formats. The indirect cost allocation method(s) may be used by organization depends on its own structure, program functions, accounting system, and competitive environment. OMB Circular A-122, 'Cost Principles for Nonprofit Organizations,' establishes the Federal requirements for the determination of allowable and unallowable direct and indirect costs and the preparation of indirect cost proposals.