10- 144 C.M.R. ch. 115, § 32
Current through 2024-51, December 18, 2024
Indirect costs are those that are incurred for common or joint objectives, and are not considered direct costs. They shall be pooled and distributed to the individual services or programs benefiting there from. The over all objective of the indirect cost allocation process is to provide a reasonable and comparable distribution of the indirect costs of an agency with multiple programs to its various activities or cost objectives. Allowable indirect costs shall be allocated to the following rate components: routine costs and fixed/capital costs. The distribution of indirect costs shall be in compliance with generally accepted accounting methods and shall have been approved by the DHHS, Division of Audit.
10- 144 C.M.R. ch. 115, § 32