Indirect Cost Rate Administration and Audit Resolution
The Office of Naval Research (ONR) Indirect Cost Branch is responsible for administering (negotiation and approval) indirect cost rates and disclosure statements for colleges and universities and nonprofit entities that are assigned to Department of Defense (DoD) for rate cognizance, in accordance with 2 CFR Part 200 (2 CFR Part 220 and 2 CFR Part 230 for fiscal years beginning before December 26, 2014). We also provide audit resolution support to ONR’s field administration offices.
College and University Facilities and Administrative Rates
ONR administers facilities and administrative (F&A) rates for several educational institutions. Rate cognizance for universities is assigned either to ONR or the Department of Health and Human Services' (DHHS) Division of Cost Allocation, in accordance with 2 CFR Part 200. Cognizance assignments are evaluated every five years by ONR and DHHS.
Nonprofit Indirect Cost Rates
ONR administers indirect cost rates for nonprofits for which the largest dollar value of direct federal awards is from the Department of Defense (DoD). If the largest dollar value of direct federal awards is from the DoD and your primary business with the DoD is research and development, ONR will be your cognizant agency for administration of your indirect cost rates. 2 CFR Part 200 requires submission of an indirect cost rate proposal to your cognizant agency no later than three months after receipt of your first direct federal award.
Director, Indirect Cost Branch