a. Exclusions – The objective of the base is to provide a measure of the relative size of the programmes and hence their production of indirect costs, some expenditures are not considered direct costs for setting the rate: the development of an indirect cost rate simplifies the calculation of indirect costs to be included in the grant proposals. This method calculates separate indirect costs for each department, office or main unit within an agency. Several rates are required when significant differences in rates in different departments, offices or business units are expected and when these differences will have a significant impact on potential indirect cost recovery in federal programs. This calculation identifies the same indirect costs as those outlined above for the single-rate method. If it differs from the single rate method, the way in which indirect costs are allocated to departments or offices. For each element of the central service agency, the Agency`s central management unit or the agency-wide indirect costs, each department, office or functional unit is assigned separately, the basis being the most accurate for the benefits obtained. For example, the costs of the human resources department would be based on the number of employees in each division, the costs of occupying the buildings on the basis of the square metres occupied, etc. – FY22 – FY25 rates are estimated only for budgeting purposes. These costs are excluded, either because they tend to generate much less overhead per dollar than, for example. B, wage expenses or because it is not a real direct cost.
In order to avoid distortion, these charges are not taken into account either in the calculation of an indirect cost rate or in the application of the rate to a subsidy program. Refer to Comptroller`s annual memorandum or the national cost-distribution plan, which defines the marginal performance rate of each year using the expenditure identification code. A national or full-time job is created on the basis of benefits that a full-time member of the normal workers` pension plan would receive. The national rate is used for all non-exempt spending codes or for which no specific rate has been set. (1) An interim rate is based on projected or budgeted costs. This is a temporary rate that must be adjusted retroactively as soon as the actual costs are known (see final rate). The authorized distribution base for R and D costs is changed, the total direct cost and the four types of agreements previously mentioned for all other public bodies. 3. A copy of the financial statements and other financial data on which the interest rate is based.
3. Apply this rate to expenses on the basis of a given project to determine the indirect costs to be attributed to the specific project. All public bodies that submit an indirect cost proposal or costing plan for the first time must have the format and methodology approved by the state comteur before being submitted to the federal government. In subsequent years, unless substantial changes are contemplated, such as the indirect cost base, the nature of the agreement, the inclusion or exclusion of important elements of indirect costs and their allocation, etc., the proposal or plan is not subject to prior approval by the comptroller. Over the course of the two years, incidental costs are calculated by applying the authorized rates in the SWCAP of the year in question to the personal services concerned. These phrases are strictly defined by the code of character and object to which personal service expenses are charged.