Building on the first two webinars in the series, this session provides a nonprofit federal award recipient an example and walkthrough of how to build an indirect rate using the Department of Health and Human Services (HHS) Indirect Cost Rate Proposal template. The example uses the post-audit trial balance and the Statement of Functional Expense (SFE).

Topics

  • Transition issues (i.e. an entity that has no indirect rate and charges occupancy direct rather than using a negotiated indirect rate)
  • Avoiding double-charging during the transition process
  • Use of special indirect rates such as a bifurcated general and administrative (G&A) rate for programs with and without occupancy

 

Slide Deck

Click Here

Recording

 

 

Speakers

Paul H. Calabrese | Principal, Outsourced Accounting & Advisory Services
Tricia Katebini, CPA, MBA | Senior Manager, Audit

Moderated by Yevgeniy Sukhenko, CPA | Supervisor, Outsourced Accounting & Advisory Services