Effective Date: 06/30/2026
HHSAR Text Baseline is 48 CFR Chapter 3 as of March 6, 2025.
Changes to baseline shown as [bolded, bracketed] additions and strikethrough deletions.
For HHSAR part 342, there are no associated part 352 provisions and clauses.
HHSAR PART 342 – CONTRACT ADMINISTRATION [AND AUDIT SERVICES (RFO DEVIATION)]
Subpart 342.7[5] – Indirect Cost Rates
342.705[505] Final indirect cost rates.
Subpart 342.7[5] – Indirect Cost Rates
342.705[505] Final indirect cost rates.
Contract actions for which the Department of Health and Human Services is the cognizant Federal agency:
(a) The Financial Management Services, Division of Cost Allocation, Program Support Center, [Financial Management Portfolio, Cost Allocation Services] shall [must] establish facilities and administration costs, also known as indirect cost rates, research patient care rates, and, as necessary, fringe benefits, computer, and other special costing rates [facility and administrative (indirect) cost rates, fringe benefit rates, special rates as determined to be appropriate, research patient care rates, statewide cost allocation plans and public assistance cost allocation plans] for use in contracts awarded to State and local governments, colleges and universities, hospitals, and other nonprofit organizations.
(b) The National Institute[s] of Health, Division of Financial Advisory Services, shall [must] establish indirect cost rates and similar rates for use in [HHS] contracts awarded to for[-]profit organizations.