OMB Uniform Guidance Indirect Costs
January 15, 2015
Tribal governments offer a variety of services to their communities. Measuring the cost of these services can be useful in calculating the indirect cost rate. This webinar highlights changes to indirect cost rates in the new OMB Super Circular, which makes clear that a tribal government's indirect costs are legitimate expenses that need to be reimbursed for tribal operations to be sustainable and effective. In this webinar we discuss: language in the Super Circular that designates up to 50 percent of salaries and wages for the tribal council will be allowable as indirect costs, the option to extend the current negotiated rate for up to four years, a review of "current" and "one-time" indirect cost rate extensions, the availability of the 10 percent de minimis rate for tribal governments and organizations that have never negotiated a rate.