6130 – Indirect Costs
Indirect cost rates are applied to ensure the Northwest Educational Services District 189 (NWESD 189) programs fund their respective cost of operation. This policy applies to all programs, unless the Superintendent determines a unique situation warrants exception. Indirect costs are computed using a methodology approved by the Office of the Superintendent of Public Instruction (OSPI) and/or the cognizant federal audit agency, as applicable.
The federal government is responsible for approving indirect rates affecting federally funded programs. The Office of the Superintendent of Public Instruction (OSPI) is recognized by the federal government as the cognizant agency for educational service districts (ESDs) under federal OMB Circular A-87, and, unless the responsibility is changed by the U.S. Department of Education, is responsible for authorizing the federal indirect rates used by NWESD 189. OSPI has also taken responsibility to authorize indirect rates applicable to state funded programs. NWESD 189 will determine indirect rates for all other programs.
First Reading: 06/27/01
Second Reading: 06/27/01
Revised: 11/17/08
Reference:
RCW 28A.310.180
RCW 28A.310.200
RCW 28A.310.330
Date Revised: 11/17/08