skip navigation
About UsNews CenterGrants/FundingPartnershipsResourcesFor CongressTraining & TA
OJP Topics


3.11 Indirect Costs


Indirect costs are costs of an organization that are not readily assignable to a particular project, but are necessary to the operation of the organization and the performance of the project. Examples of costs usually treated as indirect include those incurred for facility operation and maintenance, depreciation, and administrative salaries.

►OJP/COPS Specific Tip

Transferring funds into or out of the indirect cost category is not allowable without prior approval from the awarding agency. A budget modification is required.