Indirect costs may be charged to an award only if:
(a) The recipient has a current (i.e., unexpired), federally approved indirect cost rate; or
(b) The recipient is eligible to use, and elects to use, the de minimis indirect cost rate described in the Part 200 Uniform Requirements, as set out at 2 C.F.R. 200.414(f).
An applicant with a current (that is, unexpired) federally approved indirect cost rate must attach a copy of the indirect cost rate agreement to the application. An applicant that does not have a current federally approved rate may request one through its cognizant federal agency, which will review all documentation and approve a rate for the applicant entity, or, if the applicant's accounting system permits, applicants may propose to allocate costs in the direct cost categories.
For assistance with identifying the appropriate cognizant federal agency for indirect costs, contact the Customer Service Center at 800–458–0786 or at [email protected]. If the DOJ is the cognizant federal agency, an applicant may obtain information needed to submit an indirect cost rate proposal at http://www.ojp.gov/funding/Apply/Resources/IndirectCosts.pdf.
Certain OJP recipients have the option of electing to use the de minimis indirect cost rate. An applicant eligible to use the de minimis rate and that wishes to use the de minimis rate should attach written documentation to the application that advises OJP of both (1) the applicant's eligibility to use the de minimis rate and (2) the applicant's election to do so. If an eligible applicant elects the de minimis rate, costs must be consistently charged as either indirect or direct costs, but may not be double charged or inconsistently charged as both. The de minimis rate may no longer be used once an approved federally negotiated indirect cost rate is in place. (No entity that ever has had a federally approved negotiated indirect cost rate is eligible to use the de minimis rate.)