If a commercial organizations provisional indirect cost rate has recently expired, what rate should be used for funding a new NIH award?
There is no simple answer to this question. The grants management/contract specialist should contact the DFAS Indirect Cost Branch (301-496-2444) for advice. If a commercial organizations provisional indirect cost rate(s) recently expired and DFAS has not received a new rate proposal, DFAS typically would recommend that the expired provisional rate(s) be used for funding purposes. If a long period of time has transpired since the rate(s) expiration date, DFAS typically would recommend either not funding indirect costs or funding at the temporary rate of 10% of salaries and wages.
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