This information is intended to facilitate the completion and submission of your indirect cost rate proposal (ICP) or Cost Allocation Plan (CAP). We have designed a series of checklists, forms, samples, and templates to assist you in meeting the ICP or CAP documentation requirements.
Additional support is provided with links to cost principle guidance and frequently asked questions.
Please be sure to include the completeness checklist and required certifications with your ICP or CAP.
- Insular Areas, State and Local Governments Indirect Cost Rate (ICR) Proposal Completeness Checklist
- Cost Allocation Plan CAP Completeness Checklist
For fiscal years prior to December 26, 2014 (subject to 2 CFR 225)
- Certification of Indirect Costs State
- Insular Areas, State and Local Governments Certificate of Cost Allocation Plan
For fiscal years that start after December 26, 2014 (subject to 2 CFR Part 200)
- Certificate of Indirect Costs for State & Local Governments and Indian Tribes
- Certificate of Cost Allocation Plan for Insular Areas, State & Local Governments
How to locate the Code of Federal Regulations (CFR)
After following this link to the Electronic Code Federal Regulations:
- Under Browse, select "Title 2 – Grants and Agreements" then press "Go"
- Under Browse Parts, select "200-299" Office of Management and Budget Guidance
- Under CHAPTER II—OFFICE OF MANAGEMENT AND BUDGET GUIDANCE, select "200-299"
- Select Part 200 - UNIFORM ADMINISTRATIVE REQUIREMENTS, COST PRINCIPLES, AND AUDIT REQUIREMENTS FOR FEDERAL AWARDS
Guidelines and Related Links
- 2 CFR 225- (OMB Circular A-87) Cost Principles for State, Local, and Indian Tribal Governments
- A Guide for State, Local and Indian Tribal Governments: Cost Principles and Procedures for Developing Cost Allocation Plans and Indirect Cost Rates for Agreements with the Federal Government. (U.S. Department of Health and Human Services Guide --ASMB C-10)
- HHS-DCA Best Practices Manual For Reviewing State and Local Governments State/Local-Wide Central Service Cost Allocation Plans and Indirect Cost Rate Proposals
- Catalog of Federal Domestic Assistance