Indirect Cost Strategies
for Tribal Organizations in the 21st Century
Finance

If your tribal organization receives federal grants and contracts, you need to have an approved indirect cost rate. However, preparing an indirect cost proposal can be a daunting task. Selecting a base, unallowable costs, multiple bases — the double-talk alone can turn the job into a frustrating, uphill battle.

It’s time to decode it all with plain language. Our simple, practical approach will help you gain the skills necessary to create a winning indirect cost proposal. Careful case study analysis and hands-on exercises will reveal strategies for managing successful tribal government programs. Return to work with a thorough understanding of indirect cost theory, proposal writing and the requirements of P.L. 93-638. Learn how to negotiate with the appropriate agency and get helpful tips for preparing space allocation plans and multiple indirect cost rates.

Your registration fee includes a manual and CD, which features up-to-date information, regulations, case studies, an indirect cost rate calculation template, Web links and other valuable resources.

Topics that will be covered include:

Understanding Indirect Cost Introduction to indirect cost theory Tribe’s right to define Purpose and definition of “indirect cost” Types of rates/agreements: Provisional Fixed/carry-forward Lump sum Typical direct and indirect costs Choosing a base Indirect cost recovery Consistency rule Indian Self-Determination and Education Assistance Act Applications of the Act Key excerpts Indirect cost funding Contract support Multiple Indirect Cost Rates Departmental indirect cost rates Establishing indirect cost pools Maximizing your department’s funds Calculating rates Distribution methodology Indirect cost template Negotiating with the Cognizant Agency Right to negotiate Effective negotiating strategies Appeals process Contract Support Costs Federal Register IHS Circular 2001-05 Standards for review and approval of contract support costs in the IHS

The Proposal Format Sample indirect cost proposal for a tribal organization: Introduction Certification Accounting system Organizational chart Rate computation Proposed base and pool Applying a format to your organization Space Allocation Plans Purpose of the plan Capturing all costs How to change common area Costs that can be included Including mortgage payments Sample plan Indirect Cost Issues Cherokee Nation and Shoshone-Paiute Tribes v. Leavitt and its implications Shoshone-Bannock v. Shalala decision Ramah-Navajo v. Norton impact on indirect cost issues Department of the Interior — National Business Center guidelines for proposals Over-recovery issues Calculating IHS-BIA shortfalls Collecting actual under-recovery Common Problems Inconsistency Capital items Lease-backs from tribe Tribal enterprises Direct billing of indirect charges Disallowed costs Topics subject to change.