Negotiated Indirect Cost Rate Agreement (NICRA)
Note: the F&A Primer document above is a few years old, and our F&A rates have been renegotiated since it was drafted. It is a resource targeted at those with a very basic understanding of F&A, and should not be referenced as policy.
Disclosure Statement (DS-2)
Disclosure Statement letter from the Department of Health & Human Services – PDF format 135KB
Disclosure Statement – Cost Accounting Standards – PDF format 372KB