Effective Date: 06/30/2026 (see HHSAR CD 2026-12)
Subpart 342.5 – Indirect Cost Rates
342.505 Final indirect cost rates.
Subpart 342.5 – Indirect Cost Rates
342.505 Final indirect cost rates.
Contract actions for which the Department of Health and Human Services is the cognizant Federal agency:
(a) The Program Support Center, Financial Management Portfolio, Cost Allocation Services must establish 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 Institutes of Health, Division of Financial Advisory Services, must establish indirect cost rates and similar rates for use in HHS contracts awarded to for- profit organizations.