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Change NASA EPSCoR Indirect Cost Rate
By Carol Lunn (on 1/14/2015 @ 13:01:06, in Board of Regents, read 379 times)
The Board of Regents made the following announcement: It has come to our attention that the Office of Management and Budget (OMB) Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (2 CFR Chapter I, and Chapter II, Parts 200, 215, 220, 225, and 230), which went into effect on December 26, 2014, contains provisions which effect the indirect cost rate that can be claimed for proposals and subawards submitted to federal agencies.

2 CFR 200, section 414, paragraph (c) (1) states that "the negotiated rates must be accepted by all Federal awarding agencies" unless deviation is required by Federal statute or regulation or when OMB is notified of any approved deviations by the Federal awarding agency head.

Furthermore, Paragraph (c) (d) further requires that the pass-through entities (i.e., the Board of Regents) comply with section 200.331,which states in 200.331(4) that "an approved federally recognized indirect cost rate negotiated between the subrecipient and the Federal government" must be included in the subaward by the pass-through entities.

What this means is that the restriction on indirect costs that can be claimed for federal NASA funds that was indicated in our RFP (i.e., 25% of wages, salaries and fringe) is no longer in effect. Institutions may charge their federally-negotiated F&A rate for the NASA portion of the funds. The Support Fund portion is still restricted to 25% of salaries, wages, and fringe, however.

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