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Indirect cost proposals must follow the applicable cost principles: 2 CFR Part 200, Appendix IV for nonprofit organizations, and the FAR Part 31.2 for commercial organizations. If the U.S. Department of Labor (DOL) provides the preponderance of direct Federal funds to the organization, DOL would normally be the Federal cognizant agency. The Cost & Price Determination Division would be responsible for the review and approval of the proposals submitted to DOL.

New customers: After determining the need to submit an indirect cost proposal to this office, please review the indirect cost guide and the checklist available on page II-4 providing a list of required supporting documentation. Email a copy of the proposal to OSPE-CPDD@dol.gov, as well as any questions in need of further clarification.

Current customers: Please submit the indirect cost proposal to the assigned cost negotiator's email address available at the following link: CPDD address. Contact your cost negotiator for any questions and refer the above checklist to verify required documentation.

Proposal due dates: Initial indirect cost proposals to negotiate provisional/billing rates are due within 90 days after the effective date of the Federal award. Organizations that have previously established indirect cost rates must submit a new indirect cost proposal to this office within six months after the close of each fiscal year.

Note: Financial schedules included in the proposal should be submitted in Excel format to verify math calculations and properly process the proposal. Examples of financial schedules for indirect cost rate proposal based on Section III of the above guide (XLS). It is only provided for convenience purposes. The content of schedules must be based on the organizations' own records (Example, Exhibit D or E must be based on the organizations' chart of accounts). The applicable formulas in the document must also be verified.

To facilitate the understanding the indirect cost proposal process, please access the following presentation for: A guide with respect to Indirect Costs.