Indirect Cost Rate Administration and Audit Resolution

The Office of Naval Research (ONR) Indirect Cost Branch is responsible for administering (negotiation and approval) indirect cost rates and disclosure statements for colleges and universities and nonprofit entities that are assigned to Department of Defense (DoD) rate cognizance, in accordance with 2CFR 220 (aka OMB Circular A-21) and 2CFR 230 (aka A-122). We also provide audit resolution support to ONR’s field administration offices.

College and University Facilities and Administrative Rates

ONR administers facilities and administrative (F&A) rates for approximately 44 educational institutions. Rate cognizance is assigned either to ONR of the Department of Health and Human Services’ (DHHS) Division of Cost Allocation, in accordance with OMB Circular A-21. Cognizance assignments are evaluated every five years by ONR and DHHS.

Nonprofit Indirect Cost Rates

ONR administers indirect cost rates for nonprofits for which the largest dollar value of direct federal awards is from the Department of Defense (DoD) or NASA (upon delegation). If the the largest dollar value of direct federal awards is from the DoD and your primary business with the DoD is research and development, ONR will be your cognizant agency for administration of your indirect cost rates. OMB Circular A-122 requires submission of an indirect cost rate proposal to your cognizant agency no later than three months after receipt of your first direct federal award.

Additional Information

Contact Information


Director, Indirect Cost Branch
Phone: 703-696-8559
Email: linda.shipp@navy.mil

* Some pages on this website provide links which require Adobe Reader to view.