Indirect Cost Rates
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Indirect Cost Rates:
Indirect costs: “costs incurred for a common or joint purpose benefitting more than one cost objective, and not readily assignable to the cost objectives specifically benefitted, without effort disproportionate to the results achieved” (§200.56).
Direct costs: “costs that can be identified specifically with a particular final cost objective, such as a Federal award, or other internally or externally funded activity, or that can be directly assigned to such activities relatively easily with a high degree of accuracy. Costs incurred for the same purpose in like circumstances must be treated consistently as either direct or indirect (F&A) costs” (§200.413).
Indirect Cost Rates for FY19 and forward can be access through Grants Management Enterprise (GME). Reference the Public Access Guide, search for the entity, click Indirect Cost on the Entity Information page, and select the fiscal year from the drop down. Records prior to FY18 may be requested through a records request.
For additional guidance, please refer to:
- General Fiscal Processes FAQs for further information on fiscal processes
- Health and Nutrition for further information on Health and Nutrition
- Maintenance of Effort (MOE) for further information on Maintenance of Effort
- Frequently Asked Questions for further instruction on grant processes
- Training Resources for technical instructions on using the GME system