Confused about indirect costs and how to charge them, including the use of the recent de minimus option? HUD’s Office of Special Needs Assistance Programs (SNAPS) has released the Indirect Cost Toolkit for CoC and ESG Programs technical assistance product! Recipients and sub-recipients for Continuum of Care (CoC)—including Youth Homelessness Demonstration Program (YHDP)—and Emergency Solutions Grants (ESG) programs can learn about indirect costs under 2 CFR 200 and how to calculate, allocate, and charge them with this accessible toolkit. The Frequently Asked Questions (FAQs) and Definitions sections help users navigate this technical area.
This toolkit addresses the following:
- What are direct and indirect costs?
- What are the options for the reimbursement of indirect costs?
- Which option is best for my organization?
- How are indirect cost reimbursement options calculated?
If you have any questions about this toolkit, please submit them to the Ask A Question (AAQ) portal. In Step 2 of the question submission process, select “CoC: Continuum of Care” or “ESG: Emergency Solutions Grants” from the “My question is related to” drop down list, depending on the program about which you are inquiring.
The contents of this document, except when based on statutory or regulatory authority or law, do not have the force and effect of law and are not meant to bind the public in any way. This document is intended only to provide clarity to the public regarding existing requirements under the law or agency policies.