105. Indirect Cost Proposals

Yellow Book
Field of Study: 
Auditing (Governmental)
CPE Credit: 
Knowledge Level: 
Advanced Preparation: 
Basic knowledge of not-for-profit operations, auditing, accounting and/or compliance requirements. General experience working in, or auditing, not-for-profits, including those NFPs audited under GAGAS.

Monday, June 18, 2018

Many institution's must engage in the process of negotiating federal indirect rates. Non-profits face unique challenges in preparing, submitting and negotiating indirect rates. As we go through this process, many of us often wonder if we've done everything we can do within the constraints of federal regulations in order to maximize our institution's negotiated indirect rate and resulting indirect cost recovery. In this workshop, we will discuss strategies that may be employed to maximize indirect cost recovery, both in the preparation of your indirect rate proposal as well as during the subsequent rate negotiation and budgeting of indirect costs on grants and contracts.

Learning Objectives:

  • Identify what an indirect cost rate is, its importance and the various types of costs recovered through the indirect rate.
  • Explore different types of rates and how they impact recovery and understand the process for preparing, submitting and negotiating the rate under the Uniform Guidance.


Principal, Clark Nuber PS
Principal, ML Weekes & Company, PC