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48 CFR 342.705

342.705 Final indirect cost rates.

United States · 48 CFR — Federal Acquisition Regulations System · Status: effective

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48 CFR 342.705, 342.705 Final indirect cost rates, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/245230
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Full text

Contract actions for which the Department of Health and Human Services is the cognizant Federal agency: (a) The Financial Management Services, Division of Cost Allocation, Program Support Center, shall establish facilities and administration costs, also known as indirect cost rates, research patient care rates, and, as necessary, fringe benefits, computer, and other special costing rates for use in contracts awarded to State and local governments, colleges and universities, hospitals, and other nonprofit organizations. (b) The National Institute of Health, Division of Financial Advisory Services, shall establish indirect cost rates and similar rates for use in contracts awarded to for profit organizations.

Legislative history

This is a federal regulation, adopted through agency rulemaking under the Administrative Procedure Act — not enacted by a recorded vote of Congress.