What is a Negotiated Indirect Cost Rate Agreement?

Applicants with a current negotiated indirect cost rate agreement that desire to charge indirect costs to an award must provide a copy of their negotiated indirect cost rate agreement at the time of application.

Applicants must negotiate an indirect cost agreement with their cognizant federal agency (the federal agency that provides them with the most federal funding).

FEMA does not negotiate indirect cost rates itself. If FEMA is the cognizant federal agency (the Federal agency responsible for reviewing, negotiating, and approving cost allocation plans or indirect cost proposals on behalf of all Federal agencies), FEMA has an Interagency Reimbursable Work Agreement with the U.S. Department of Health and Human Services (HHS) to negotiate and establish indirect cost rates on behalf of FEMA.

Questions regarding an indirect cost rate agreement should be directed to HHS, Program Support, Financial Management, Cost Allocation Services (Indirect Cost Negotiations).