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Chapters:

Indirect Costs

Approval of Indirect Cost Rates for Subrecipients

As the direct recipient of Federal funding, you are responsible for approving indirect cost rates for your subrecipients. The Federal awarding agency will not approve indirect cost rates beyond the direct recipient level.

information iconFinancial Management Tip

Subrecipients who are also direct recipients of Federal awards may already have a Federally approved indirect cost rate.