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Indirect Cost Realities: The Current State of Play

Webinar • Tuesday, September 30, 2025 • 2:00-3:30 p.m. EDT

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Webinar Details

Prerequisites: Some knowledge of federal grant management and audit requirements is helpful

Recommended Field of Study: Finance

Program Knowledge Level: Basic

Advanced Preparation: None

Credit Information

CPE Credits Columbia Books & Information Services is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors.

State boards of Accountancy have the final authority on the acceptance of individual course for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: www.nasbaregistry.org.


Through numerous executive orders and grantor agency directives, the Trump Administration has initiated actions to reduce or cap indirect costs on lots of existing grants. The president has even instructed federal agencies to consider favoring organizations with low indirect cost rates in the selection process for new awards.

So, it’s no surprise that the pushback from the impacted recipient community has been strong and swift. And, unfortunately, the rhetoric surrounding the controversies has been more confusing than clarifying. So, with the federal fiscal year coming to a close, what is the actual “state of play” on federal policies for indirect cost recovery?

This webinar will identify, analyze and evaluate the current requirements regarding claiming indirect costs, the recent actions that have taken place, and those that are pending or being appealed. We’ll look at how the current and likely future requirements will affect your organization, and cover:

  • What the Office of Management and Budget uniform guidance actually requires
  • The policy shift taking place at OMB
  • The standard content and reliability of federally negotiated indirect cost rate agreements
  • Use of low indirect cost rates as criteria for grant application success
  • Unilateral imposition of the de minimis indirect cost rate
  • Current and possible future policies on full termination of existing grants
  • The “ripple effect” of federal indirect cost policy changes on subrecipients

Hand-out Materials:

Attendees will receive presentation slides as well as access to background materials.

Allowable Charges

The costs of webinars sponsored by Federal Fund Management Advisor™ are allowable charges to your federal grants and subgrants. The cost principles issued by OMB under its uniform guidance (and applicable to all types of awardees) state, “The cost of training and education for employee development is allowable” (2 CFR 200.472).

Attend this Live Webinar and Earn up to 1.8 CPE Credits

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This comprehensive resource blends age-old conventional wisdom with the historic changes in OMB’s uniform guidance. You'll benefit from the advice of experts on time and effort reporting, procurement under grants, direct charging certain costs, single audit preparations, subrecipient monitoring and much more. The 500+ page softbound book is a valuable management guide, compliance document and training tool for busy grants managers, program directors, financial officers and auditors at nonprofit organizations, educational institutions, and state and local governments.

This valuable resource will help you and your grants management team:

  • Understand the differences between direct and indirect costs
  • Make the subrecipient vs. contractor determination
  • Realize the full impact of OMB’s emphasis on internal controls
  • Understand which familiar elements of time and effort reporting have been retained in the uniform guidance ... and which are new
  • Know the nuances of requirements for subrecipient assessment and monitoring
  • Understand contract clauses in agreements for procurement under grants
  • Apply the general tests of allowability
  • Understand special issues confronting pass-through entities contracting with foreign organizations
  • Know which clauses flow down when crafting a subaward
  • Understand what is meant by a 10% de minimis indirect cost rate
  • Audit the vulnerabilities in your grants management operation
  • Understand what is meant by audit "resolution"
    ...and much more

A Practical Guide to Federal Grants Management is the best insurance policy there is for limiting your organization’s risk of disallowed costs, loss of federal funding and public relations nightmares. Add it to your order today!

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