In carrying out its responsibilities, the Indirect Cost Division:
- Liaisons with Office of Management and Budget and other Federal Agencies in implementing the Office of Management and Budget regulations under 2 CFR 200.
- Establishes and approves indirect cost methods and other cost allocation plans used to charge costs under Federal awards through desk audits and site visits.
- Issues Department delegations to State Education Agencies for local education agency indirect cost oversight after approving methodologies.
- Negotiates and settles liabilities resulting from excessive indirect cost reimbursements.
- Consults in the resolution of indirect cost issues in audits.
- Provides technical advice, support, and indirect cost issues in audits to Cooperative Audit Resolution and Oversight Initiative (CAROI) Teams, Office of the Inspector General staff and Contract and Grant personnel.
- Develops cost policy guidance.
- Represents the Department on interagency task forces and national grants policy initiatives.
- Develops and conducts training to provide technical assistance to the Department's grantees and contractors.