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The Office of Contracts and Grants (OCG) and Campus Controller’s Office (CCO) maintain information and tools related to indirect costs (F&A) as detailed below.ÌýOCGÌýProposal Analysts, Grant Officers, and Contract Officers are also available to answer questions.

OCG & CCO Indirect Costs 91´«Ã½:

• Proposal Development FAQs: Reference Budget Preparation Questions
• Current indirect cost (F&A) rates, rate history and the Federally-NegotiatedÌýRate Agreement on the Campus Controller's Office website
• for more information on what is included in F&A costs
• Understanding Facilities and Administrative (F&A) Costs handoutfor more information on what is included in F&A costs
• Cost Principles Tools: Typically Allowable, Unallowable, IDC
• Implementation Guidance of the New (FY26) Indirect (F&A) Cost Rates

Indirect Costs Policy and Procedural Statements:

• University of Colorado Boulder Indirect Cost (F&A) Policy Statement
• University of Colorado Boulder Application of Indirect Costs (F&A) on Sponsored Projects Procedural Statement
• Indirect Costs (F&A) Waivers and Reductions Procedural Statement
• IDC on the Transfer of Existing Subagreement Procedural Statement
• Cost Principles Policy Statement
• Cost Principles: Like and Unlike Circumstances

Other Indirect Costs 91´«Ã½: