This document is a sample indirect cost proposal from the Department of Health and Human Services. It outlines the types of information a business office will need to provide to request a "negotiated indirect cost rate" for the institution. This could be very helpful for a business office to begin thinking about how they will respond to these questions when the time comes to do so. The document states that this is a sample proposal only. It is not intended to prescribe a particular method for allocating costs. An organization should choose the Base that they feel will most accurately reflect the true allocation of their indirect costs to each program.