Alaska Administrative Code
Title 13 - Public Safety
Part 7 - Council on Domestic Violence and Sexual Assault
Chapter 95 - Grant Programs
13 AAC 95.200 - Indirect costs
Universal Citation: 13 AK Admin Code 13 AAC 95.200
Current through August 30, 2024
(a) An applicant that does not have a federally approved indirect-cost rate may include administrative costs in the applicant's proposed budget as direct costs. The applicant shall document the proposed costs in the applicant's justification narrative for the proposed budget.
(b) An applicant that has an indirect-cost rate agreed upon by the federal government and the grantee as an accurate reflection of the cost of the items included under that rate may use that indirect cost rate for the grant proposal, subject to the following:
(1) if a grant will materially affect the
indirect-cost rate, the applicant shall notify the federal government at the
time the applicant applies for the grant and, if the applicant receives a
grant, shall provide evidence to the council that the indirect-cost rate has
been adjusted, as necessary, by the end of the grant period;
(2) in computing the amount of the grant to
an applicant, the council will accept the indirect-cost rate most recently
negotiated with the federal government at the time of the award of the grant;
an amount allocated for indirect costs in a grant is considered part of the
grant and not an addition to it; an increase or decrease in the indirect-cost
rate made after the award for the grant will not affect the amount of the
grant;
(3) an applicant desiring
approval of indirect costs in a grant must include in the grant application a
copy of the federal indirect-cost agreement indicating the indirect-cost rate,
the period of applicability of the indirect-cost rate, and relevant
documentation;
(4) if a grantee
enters into a subcontract with an agency that also has a federally approved
indirect-cost rate, the total indirect cost that may be paid under this
subsection may not exceed the amount allowed in the grantee's indirect-cost
rate; it is the responsibility of the grantee and subcontractor to negotiate an
equitable allocation of the indirect costs;
(5) a grantee shall, upon request, make
available to the state and to an appropriate local government, if any, all
federal audit data relating to indirect costs of the grant project paid by the
federal government.
Authority:AS 18.66.050
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