Indirect costs, also known as facility and administrative costs (R&A) or “Overhead”, are institutional costs that are not specifically attributable to individual research projects, but are real costs borne by institutions on a daily basis. The total cost of state-funded research includes a combination of direct and indirect (R&A) costs. Some examples* of indirect costs (R&A) are as follows: (3) Refer the case to the competent criminal investigative organization for proper verification and coordination, if there is evidence that the contractor knowingly presented ineligible costs. 2. The final establishment of the costs incurred or estimated under a fixed-price incentive contract. (B) It is reasonably clear that further examination would have little impact on the rates ultimately agreed upon and that the potential for overpayment of indirect costs is relatively insignificant. (1) In addition to the provisions of subsection (f) (2) of this subsection, clause 52.242-4, the certification of final indirect costs, shall be included in all calls and contracts providing for the establishment of final indirect cost rates. (ii) has recently recorded a rapid increase in the rate of indirect costs due to a decrease in turnover, with no corresponding decrease in indirect expenditure; or “In the absence of written guidance on administrative costs and in accordance with the University of Chicago guideline, administrative costs were taken into account up to 20% of the total direct costs. If the (foundation/association/organisation) has a published directive on the provision of administrative costs, we request that the notification of this directive be part of the award notice”.ii) If the proposal is considered generally acceptable, the Agency shall negotiate with the institution the rates fixed in advance. Rates should be based on a review of the costs of the establishment for the year immediately preceding the year in which the rates are negotiated. If this is not possible, a previous review may be used, but appropriate measures should be taken to identify and assess significant differences between the costs incurred or the bases used, which may have an impact on the adequacy of the proposed rates. For small contracts (i.e. the types of controls necessary to participate satisfactorily in the self-management programmes supported by the Ministry of Defence, specific accounting controls on indirect costs, compliance tests demonstrating the effectiveness of controls and state audits that did not reveal any recurring cases of explicitly immeasurable costs); and (1) Under reimbursement contracts with universities, colleges or other educational institutions (41 U.S.).
C.4708) the payment of reimbursable indirect costs may be made on the basis of final predetermined scales of indirect costs. . . .