TABLE OF CONTENTS

Indirect Costs
and
Fringe Benefit Cost Recovery Manual

• Purpose of Manual
• Part One - The Nature of Indirect Costs
• Part Two - Determining and Negotiating Indirect Costs and Indirect Cost Rates
• Part Three - Use of Indirect Cost Rates
• Part Four - Variances on Recovery of Indirect Costs
• Part Five - Fringe Benefits
• Part Six - Worker's Compensation Cost Recovery

Attachments and Exhibits

• Attachment A - Reference
• Attachment B - Sample State-Wide Cost Allocation Plan
• Attachment C - Sample Cost Proposal
• Attachment D - Sample Certification
• Attachment E
  • Exhibit 1 (correcting temporary financing of personal services within an agency)
    • Agency Corrections/Adjustment Report - CO-604 - (Current year)
    • Agency Corrections/Adjustment Report - CO-604 - (Prior year)
    • Reimbursable Cost Recovery Report - CO-826 Rev 7/2003
  • Exhibit 2 (to charge SID 904 for personal services originally charged to SID 001)
    • Transfer Certificate - CO-607 REV 1/2000
    • Transfer Invoice - CO-608 REV 1/2000
    • Reimbursable Cost Recovery Report - CO-826 Rev 7/2003
  • Exhibit 3 (to charge SID 001 for personal services originally charged to SID 904)
    • Transfer Certificate - CO-607 REV 1/2000
    • Transfer Invoice - CO-608 REV 7/2003
    • Reimbursable Cost Recovery Report - CO-826 Rev 7/2003
  • Exhibit 4 (to charge SID 904 for personal services originally charged to SID 910)
    • Transfer Certificate - CO-607 REV 1/2000
    • Transfer Invoice - CO-608 REV 7/2003
  • Exhibit 5 (approved Fringe Benefit Variance)
    • Fringe Benefit Variance  - CO-863 Rev 2/99

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