What types of legal costs are allowable in the indirect cost pool?
Only legal salaries (in-house attorneys) or legal costs (for contracted legal services) related to an allowable indirect cost activity and supported with adequate documentation will be eligible for inclusion in the indirect cost pool. Legal costs related solely to general government operations (an unallowable cost) or to direct cost activities (i.e., federal awards) are not allowable in the indirect cost pool. Governments may, however, apply to program managers to recover direct legal costs from funding agencies through program agreements. Legal salaries must related to allowable indirect cost activities and be adequately documented and supported in accordance with 2 CFR 225 (A 87), Appendix B, Section 8.h.(4) in order to be included in the indirect cost pool. Please see Question 9 for further explanation of adequate salary documentation requirements for employees (attorneys or legal staff) that work on multiple activities. Contracted indirect legal services costs should be supported w
Related Questions
- If an organization does not have a federally approved indirect cost rate; can the organization request indirect costs in the budget submission? If so, what is the limit?
- Do indirect costs of institutions under a subcontract count toward the $2.3 million total cost cap?
- What types of legal costs are allowable in the indirect cost pool?
