Budget: Rates and Bases
This guide covers the requirements and procedures for negotiating and applying federally negotiated indirect cost rates. Topics include: the use of full negotiated rates once funding is awarded, guidance on applying proxy rates when no negotiated rate exists, and instructions for calculating indirect costs based on a defined budget base. By following this guide, you will understand how to properly apply indirect cost rates, determine eligible and restricted budget items, and ensure compliance with federal cost principles.
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