Indirect Cost Rates 2026: What Nonprofits Must Know to Build NICRA-Proof Proposals WEBCAST
Overview
Indirect costs are an important aspect of obtaining full cost recovery on grants and cooperative agreements. An indirect rate is a mechanism for recovering allocable indirect costs. Have you struggled to understand how indirect rates work? We will show you Uniform Guidance theory and the mechanical aspects of how indirect rates are constructed. This session will cover the two of the most widely used indirect cost rate proposal templates to obtain Negotiated Indirect Cost Rate Agreements (NICRA) for both the U.S. Department of Health and Human Services (HHS) and U.S. Department of Interior (DOI).
Highlights
Impact of Fall 2025 Shutdown and DOGE on HHS Cost Accounting Services. Maneuvering in the new HHS ICAS Portal. What to do if your provisional indirect rate expires. Thinking out of the box.
Prerequisites
None.
Designed For
Public accountants performing Single Audits. Consultants. Grant recipients. Federal, state, local and tribal units of government. Commercial entities that have awards. Grant administrators, principal investigators, and program personnel. Legal, accounting, and finance personnel.
Objectives
Understand the fundamentals of direct and indirect cost. Present basic indirect rate mechanics. List the items needed to prepare an indirect rate. Take a deeper dive into the four methods of allocating indirect costs.
Preparation
None.
Notice
None.
Leader(s):
Leader Bios
Paul Calabrese, BPN Inc
As a senior manager, Mr. Paul H. Calabrese provides accounting and consulting services to nonprofit and government contracting clients of the public accounting firm Rubino & Company for the past 30 + years. His area of expertise includes the Uniform Guidance for Federal grants compliance and management with respect to policies and procedures for grants manuals, sub-recipient financial monitoring, training, and the development of over (100) negotiated indirect cost rates from indirect cost rate proposals. On the Federal procurement side, Mr. Calabrese was an auditor for the Defense Contract Audit Agency and was also employed by 3 government contractors to the position of controller.. Mr. Calabrese has considerable experience with the Cost Accounting Standards (CAS) and CAS disclosure statements, Federal Acquisition Regulation Cost Principles (FAR), Department of Defense FAR Supplement.
Non-Member Price $119.00
Member Price $89.00