Statutory Admin Limits and More under the Uniform Guidance

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Cost Allocation, Financial, Indirect Costs, Public CAA, Uniform Guidance

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Executive Director, Finance Director

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2015

CAPLAW created this FAQ in response to questions we’ve received about the treatment of indirect costs under the Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards. This FAQ addresses the following issues:

administrative cost limits imposed by a federal statute,
the availability of the 10% de minimis rate to public CAAs,
negotiation of the indirect cost rate provisions with a state agency (pass through entity) and
compliance by a state agency with the indirect cost provisions.

Related Resources:

2024 Final Uniform Guidance Revisions

On April 22, 2024, the federal Office of Management and Budget (OMB) published the final revisions to the Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (the Uniform Guidance), 2 C.F.R. Part 200, in the Federal...

Final Uniform Guidance Revisions Issued

On April 4, 2024, the federal Office of Management and Budget (OMB) announced a draft version of the federal register notice releasing the final revisions to the Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (the Uniform...

Being Direct: Shared Cost Recovery through Direct Cost Allocation Webinar

In this webinar, CAPLAW and financial expert Kay Sohl review the Shared Cost Recovery through Direct Cost Allocation toolkit and discuss the issue it covers, including factors CAAs should weigh when deciding. . .