Office of Cost Determination
Guidance on Indirect Costs for State/Local Governments
FY indirect cost proposals beginning prior to 12/26/2014 Must be based on the cost principles available at OMB Circular A-87.
FY indirect cost proposals on or after 12/26/2014 Must be based on the cost principles available at 2 CFR Part 200 and Appendix VII.
Based on the applicable cost principles, State and local organizations 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. The proposals should be submitted no later than six months after the end of the entities fiscal year. If DOL provides the preponderance of funds to the organization, DOL would normally be cognizant. The Office of Cost Determination is responsible for the review and approval of the proposals submitted to DOL.
Checklists for Indirect Cost Proposals State Workforce Agencies (SWAs)
Checklists for Indirect Cost Proposals All State/Local Governments organizations other than SWAs