Indirect cost proposals must follow the cost principles available at 2 CFR Part 200, Appendix VII. State/Local Governments may support the indirect costs that they incurred by submitting an Indirect Cost Rate (ICR) proposal or a Cost Allocation Plan (CAP) to their Federal cognizant agency. 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 click on this link to access checklists to support either and ICR or CAP proposal (PDF). Email a copy of the proposal to, 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 checklists 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.