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Indirect Cost Rate – Requirements of OMB’s Supercircular 2 ...

negotiated indirect cost rate? A-1: A subrecipient (or recipient) may voluntarily opt to request a lower or no indirect cost rate, even if it has a federally negotiated indirect cost rate. However, this choice must be completely voluntary and may not be the result of communication with the State pass-through entity.

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  Communication, Indirect

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