ERIC Number: ED119596
Record Type: Non-Journal
Publication Date: 1974-Sep
Reference Count: N/A
A Guide for Colleges and Universities. Cost Principles and Procedures for Establishing Indirect Cost and Other Rates for Grants and Contracts with the Department of Health, Education, and Welfare.
Department of Health, Education, and Welfare, Washington, DC.
This guide, in addition to continuing the cost principles that apply to Department of Health, Education, and Welfare (DHEW) grants and contracts performed at colleges and universities, describes in general terms the process of indirect cost rate determinations and sets forth instructions for the submission of rate proposals by grantees and contractors. Sections contain: (1) information on basic considerations involved in rate determination and on DHEW views and practices; (2) guidelines for preparation of an indirect cost rate proposal; (3) guidelines for preparation of fringe benefits and other special rate proposals; (4) General Services Administration Federal Management Circular (FMC) 73-8, the Federal cost principles followed by DHEW in establishing the acceptability of charges to its grants and contracts, and General Services Administration Federal Management Circular (FMC) 73-6, which contains Federal policy that provides for the assignment of audit and negotiation responsibility for a given educational institution to a single Federal agency; (5) sample indirect cost rate proposal formats, a guide for the use of fixed rates with carry forward, sample indirect cost rate proposal formats, a guide for the use of fixed rates with carry forward, a sample activity report, a sample summary indirect cost settlement sheet, and a sample negotiation agreement. (Author)
Descriptors: Contracts, Federal Programs, Financial Policy, Fringe Benefits, Grants, Guidelines, Higher Education, Indirect Costs, Program Proposals, Tables (Data)
Superintendent of Documents, U.S. Government Printing Office, Washington, D.C. 20402 ($1.75)
Publication Type: Guides - General
Education Level: N/A
Authoring Institution: Department of Health, Education, and Welfare, Washington, DC.