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Indirect (facilities and administration) costs

Indirect (Facilities and Administration) Costs

The Northwest HIDTA does not generally allow reimbursement to partner agencies for Indirect Costs associated with Facilities and Administration (F & A).  However, in accordance with 2 CFR Chapter I, Chapter II, Part 200, et al., Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards; Final Rule, Indirect (F & A) Costs may be charged by organizations which serve the Northwest HIDTA as Fiscal Agents and by partner agencies that are Institutions of Higher Education (IHE). 

Indirect (F & A) Costs are overhead expenses or ongoing operational costs incurred by the organization on behalf of the organization’s activities, but that are not easily identified with any specific project.  These are administrative expenses that are related to overall operations and are shared among projects and/or functions.  Examples include executive oversight, accounting, grants management, legal expenses, existing facilities costs, utilities and technology support.

The Northwest HIDTA’s approved rate is five percent (5%) of all Northwest HIDTA costs (Personnel, Other Direct Costs and Purchased Services).