Indirect Costs


  1. 1. Indirect Cost Rate and Services
  2. 2. Review of Indirect Cost Documentation

1. Indirect Cost Rate and Services

  1. Please list below indirect cost/cost allocation agreements in which the State agency is included: N/A
  2. The State agency's indirect cost rate(s) is 25.40 - See Public Assistance Cost Allocation Methodology - Appendix D (%) and is based on:
    • salaries - Checked
    • direct costs for administration
    • both
    • other (specify):
  3. Please cite the effective date of the State agency's current negotiated agreement and/or cost allocation plan for indirect costs: 6/21/2006.
  4. The State agency receives the following types of services under the indirect cost rate agreement(s):
    • budgeting/accounting- Checked
    • personnel/payroll- Checked
    • ADP
    • space usage/maintenance
    • communication/phone/mail
    • central supply
    • legal services
    • procurement/contracting
    • printing/publication
    • audit services
    • equipment usage/maintenance
    • other (specify):
  5. The State agency allows local agencies to report indirect costs.
    • Yes
    • No
    • Not Applicable- Checked

ADDITIONAL DETAIL: NSA Expenditures Appendix and/or Procedure Manual (citation):

2. Review of Indirect Cost Documentation

  1. The State agency and local agencies ensure that services received and paid for through indirect costs benefit WIC and are not also charged directly to WIC by comparing direct charges by line item to a listing of services paid by funds collected through the application of the indirect cost rate:
    • Done for State agency level indirect costs (frequency):
    • Done for local agency level indirect costs (frequency):
    • Not done at either level:- Checked
  2. State and local agency WIC management have access to and review the following documents as applicable to ensure that indirect cost services are not also charged directly to WIC (check all that apply):
At State Agency At Local Agency
indirect cost agreements/plans Checked
the accounting mechanism used to ensure the propriety of indirect cost charges
a copy of the cost allocation plan Checked
a list of all services paid from indirect costs
other documentation related to the establishment and charging of indirect costs
not applicable Checked
  1. When the State agency reviews the local agencies' indirect cost rate agreements, the review includes (check all that apply):
    • required submission of indirect cost agreement by the local agency to the State agency
    • assessment of how the rate or method is applied (correct time period, percentage, and base)
    • verification that the State agency had previously approved the local agency to negotiate such an agreement
    • post-review or audit to ensure the rate was applied correctly
    • other documentation related to the establishment and charging of indirect costs (list):
    • not applicable- Checked

ADDITIONAL DETAIL: NSA Expenditures Appendix and/or Procedure Manual (citation):