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Origination Date 6/15/03 Special Indirect Cost Rates - Used when a particular award is carried out in an environment which appears to generate a significantly different level of indirect costs with in major functions. All departments or agencies of a governmental unit desiring to claim indirect costs under Federal awards must prepare an indirect cost rate proposal and related documentation to support those cost. A governmental unit for which a cognizant agency assignment has been specifically designated must submit its indirect cost rate proposal to its cognizant agency. The office of Management and Budget(OMB) will periodically publish a list of governmental units identifying the appropriate Federal cognizant agencies. The cognizant agency for all governmental units or agencies not identified by OMB will be determined based on the Federal agency providing the largest amount of Federal funds. In these cases, a governmental unit must develop an indirect cost proposal in accordance with the requirements of Circular A-a7 and maintain the proposal and related supporting documentation for audit. These governmental units are not required to submit their proposal unless they are specifically requested to do so by the cognizant agency. Where a local government only receives funds as a sub- recipient, the primary recipient will be responsible for negotiating and/or monitoring the sub-recipient's plan. The NO Department of Human Services(DHS) requires all agencies, for which it provides the largest amount of Federal funds and/or its sub-recipients, to submit their indirect cost proposal for approval. Each Tribal government desiring reimbursement of indirect cost must submit its indirect cost proposal to the Department of the Interior (its cognizant Federal agency). DHS requires each Tribal government to submit a copy of its negotiated indirect rate agreement to DHS's Contract Monitoring Division. Indirect cost proposals must be developed and submitted within six months after the close of the governmental unit's fiscal year, unless and exception is approved by the cognizant Federal agency. OMB Circular A-87 Attachment B provides for discussion of 42 "Selected Items of Cost." Attachment B provides principles to be applied in establishing the allowability of certain items of costs and discusses both allowable and unallowable items. Although Attachment B is not intended to be all inclusive, it does cover a wide range of topics and will answer many of your questions related to the select items. Below I have listed a summary of the costs that have been specifically identified as being unallowable: . Alcoholic Beverages . Bad Debts . Entertainment Cost . Interest charges and late fees . Contributions or donations to others . Fund raising 6