Administrative or Indirect Cost Allocation for EHDI Project Grants
Grantee Agency:
______
DEFINITION: Administrative Costs are defined as costs that represent the expenses of doing
business that are not easily identified with a particular grant, contract, project, function, or
activity but are necessary for the general operation of the organization and the conduct of
activities it performs. Examples: accounting, renter/building insurance, human resources,
general agency administration, and costs to operate and maintain facilities (including
occupancy).
Please check one of the three options:
1.
Not applicable – No charges to Eliminating Health Disparities Initiative (EHDI)
project are for administrative or indirect cost.
2.
Indirect Cost Rate Agreement – A Federal negotiated fixed rate is to be charged
against all participating programs, including EHDI project. A copy of the signed
indirect cost rate agreement form covering the current Federal fiscal year is
attached. Administrative or Indirect Costs for EHDI Projects shall not exceed
15% of the total program costs.
3. Approved Cost Allocation Process:
Option 1 –Administrative costs are allocated to the agency’s programs using
worksheets developed by the agency for this purpose. Agency worksheets
and supporting documents are attached which are in compliance with the
requirements of the OMB Circular A-87 “Cost Accounting Principles for
State, Local, and Indian Tribal Governments”, OMB Circular A-122 “Cost
Accounting Principles for Non-Profits”, OMB Circular A-21 “Cost
Accounting Principles for Educational Institutions”, and the Federal
award(s) for which they apply. Administrative or Indirect Costs for EHDI
Projects shall not exceed 15% of the total award budget per year.
Option 2 –Administrative costs are allocated to the agency’s programs using the
optional EHDI Project Administrative Cost Allocation Worksheet on the
following page. EHDI Project worksheet and supporting documents are
attached which are in compliance with the requirements of the OMB
Circular A-87 “Cost Accounting Principles for State, Local, and Indian
Tribal Governments”, OMB Circular A-122 “Cost Accounting Principles
for Non-Profits”, OMB Circular A-21 “Cost Accounting Principles for
Educational Institutions”, and the Federal award(s) for which they apply.
Administrative or Indirect Costs for EHDI Projects shall not exceed 15%
of the program costs.
NOTE:
Budget Plans will not be approved until all worksheets and supporting documents have been
submitted and accepted.
EHDI PROJECT ADMINSTRATIVE COST ALLOCATION WORKSHEET
1.
Item(s) included in the administrative costs on this worksheet: (Examples include: occupancy,
accounting, renter/building insurance, human resources, general agency administration, costs to operate and
maintain facilities, etc.)
2.
Total cost of items in question #1. to the agency per year:
3.
The EHDI Project share of the total cost is calculated through use of (check one):
EHDI Project percent of the total agency staff hours or full-time employees (FTE’s)
a.
(Can not use staff salary dollars)
EHDI Project percent of the total square feet of space occupied by the agency.
b.
c.
4.
Other – specify:
,
and is in compliance with the requirements of the OMB Circular A-87 “Cost
Accounting Principles for State, Local, and Indian Tribal Governments”, OMB Circular
A-122 “Cost Accounting Principles for Non-Profits”, OMB Circular A-21 “Cost
Accounting Principles for Educational Institutions”, and the Federal award(s) for which
they apply.
Calculation of the EHDI Project percentage:
All programs operated by
Circle the criteria you are
the agency.
using fir each program’s
staff hours, FTE’s, (not
staff salary) square feet, or
other (not total program
dollars).
Calculation of each
program’s percent of the
total (calculated to the
nearest tenth percent, e.g.,
5.2%)
TOTAL:
100%
REMINDER: Administrative or indirect costs will not exceed 15% of the
total program costs regardless of the percentage shown in the table above for
EHDI Projects.