February 13, 2020

The first webinar of the series will provide participants with an overview of the impact of UG on indirect rates and allocations for preparing a nonprofit indirect cost rate proposal. The presenters will provide definitions of direct vs. indirect costs, explain the new 10% de minimis indirect rate, and provide guidance on extending negotiated indirect rates. This session includes proposed changes to indirect rates under Uniform Guidance.


  • The de minimis 10% indirect rate
  • Extending existing negotiated indirect rates
  • Direct cost allocation principle
  • Direct charging of administrative personnel
  • Unallowable costs plus interest refunded to agencies
  • What to do with indirect rates with unallowable costs
  • New onerous certifications
  • What has not changed but with new citations for rate negotiations and the (4) allocation methods
  • OMB CFO Council/Council on Financial Assistance Reform (COFAR) interpretations

Slide Deck

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Paul H. Calabrese | Principal, Outsourced Accounting & Advisory Services

Tricia Katebini, CPA, MBA | Senior Manager, Audit