Important Change in Indirect Cost Limitation for FY 2004

The indirect costs (F & A) for awards issued on a competitive basis by CSREES using fiscal year (FY) 2004 appropriations may not exceed 20 percent of the total Federal funds provided under each award, except for grants issued under the Small Business Innovation Research Program, which may receive full allowable indirect costs. Another method of calculating the maximum allowable is 25 percent of the total direct costs. This percentage was established by Section 710 of the General Provisions of the FY 2004 Consolidated Appropriations Act (Public Law 108-199). Some programs are not subject to this limitation. To determine applicability, check the appropriate Request for Applications (RFA).