#383 Shift indirect costs

Some grants and contracts may require the reporting of indirect costs under one specific component, i.e. Administration. If this is true for your agency, use Shift Indirect Costs to reflect all indirect costs of designated elements to the desired program elements to assist in preparing your external report. The program does not affect or change the proper allocation of indirect costs as set up in accordance with your Indirect Cost Plan, but takes the resulting amounts of the allocation and reports the costs under a specified element. It also makes it easier for program managers to compare total expenditures to the budgeted amounts, since the indirect budget includes all of the indirect costs for the entire project.

costs

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