What type of distribution (direct cost) base should my organization select?
The distribution base that is chosen should result in each award bearing a fair share of the indirect costs in reasonable relationship to the benefits received from the costs. For example, if several of your programs and grants do not pay salaries, then it might not be reasonable to use total salaries and wages as the direct cost base because those programs paying most of the salaries and wages would bear a larger share of the indirect costs. In this situation it might be more appropriate to use modified total direct costs (exclusive of extraordinary or distorting expenditures). Please consult the ICS office if you need more guidance.
Related Questions
- When I base my report on Participants, in the Select a Type of Participation Information, what is the difference between Enrollment Information (Current) and Enrollment History?
- What type of direct cost (distribution) base should my organization select?
- What type of distribution (direct cost) base should my organization select?
