Division of Cost Determination Office of Acquisition Management Services
The Division of Cost Determination (DCD) has delegated authority to negotiate and issue indirect cost rates (ICR) and cost allocation plans (CAPs) on behalf of the Federal Government. These negotiations are based on guidance issued by the Office of Management and Budget (OMB) and the Federal Acquisition Regulation (FAR) for organizations receiving the preponderance of direct Federal funds from the U.S. Department of Labor (DOL). The negotiated ICR rates and CAPs are utilized to properly support indirect cost billings and close-out efforts on cost reimbursable grants and contracts.
DCD performs four main functions:
- Negotiate, issue, and maintain a file of indirect cost rates and cost allocation plans based on OMB Circular A-87 for State/Local organizations, A-122 for non-profit organizations, and FAR 31.2 for commercial organizations.
- Conduct the Audit Resolution process based on OMB Circular A-50 for indirect costs and cost allocation findings resulting from audit reports issued by DOL's Office of the Inspector General.
- Provide liaison, coordination, and technical assistance to federal agencies, DOL personnel, grantees, and contractors on indirect cost issues through formal and informal communication.
- When requested, provide pre-award cost analysis reports to Contracting Officers in DOL based on FAR 15.404-1(c).
For any questions, access our directory listing in Contact Us. You may also contact the DCD National Office in Washington, D.C. at (202) 693-4100.