Thursday, February 27, 2020 at 9:00 AM MST
Friday, February 28, 2020 at 4:00 PM MST

Add to Calendar 


San Marcos Golf Resort
One S San Marcos Place
Chandler, AZ 85225

Driving Directions 


Lynn Dalton 
KIVA Institute, LLC 
866.202.5482 x 5 

Join our mailing list and receive our periodic newsletters and training updaes.

Join My Mailing List


Evaluating & Preparing Indirect Cost Proposals

What Will I Learn?

KIVA developed a hands-on course to cover techniques of preparing tribal cost allocation plans, reviewing tribal indirect cost pools, assessing tribal organizational structures; and addressing other issues that will have financial impacts to the tribes, prior to preparing an Indirect Cost Rate Proposal.  Tribes should be able to structure the best indirect cost strategy that will maximize the recovery of overhead costs:

  • Overview of How Indirect Cost Rates Work:
    • What is a Direct Cost Pool (Base); What is an Indirect Cost Pool
    • What is and Indirect Cost Rate; Types of Indirect Cost Rates
    • Special Indirect Cost Rate Options
  • How to Evaluate Your Indirect Cost Agreement and its rate basis
  • How to Tie Indirect Cost Rates to Audits
  • Rules for Preparing Indirect Cost Rate Proposals:
    • Details of What is Included in a Proposal
    • Frequently Missing Information
    • Preparing Indirect Cost Rate Policy
    • Preparing the Schedule of Expenditures for Financial Awards (SEFA)
  • Practical Issues:
    • Tying to the Audit; Supplementary Audit Schedules; How to Book Indirect Expenses
    • What Happens When Tribes Do Not Receive Full Indirect Cost Funding
    • What Really Happens During IDC Rate Negotiations
    • Contract Support Cost Policies of BIA and IHS
    • Brief Overview of OMB Super Circular
    • Tribal Indirect Cost Rate Case Study: Preparing Your IDC Rate Proposal; a “hands on” exercise.
  • To get the most out of this session, bring the recommended materials.