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If an organization has negotiated rates with the Defense Contract Audit Agency (DCAA), can these rates be used for funding NIH grants/contracts?

April 26, 2017agency audit contract contracts dcaa Defense funding Grants negotiated organization rates Used

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If an organization has negotiated rates with the Defense Contract Audit Agency (DCAA), can these rates be used for funding NIH grants/contracts?

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Yes, if the rates are current. However, if the rates include Independent (self sponsored) Research & Development (IR&D) costs they must be adjusted to reflect the Department’s treatment of such costs, i.e., IR&D costs must be excluded from the pool containing G&A expenses and included in the base. Cost data relating to IR&D should be readily available from the organization. Contact the DFAS Indirect Cost Branch for assistance (301-496-2444). Go to http://oamp.od.nih.gov/dfas/HHSTreatmentofIR_D.asp for adjustment example and links to related regulations.