CFR > Title 25 - Indians > CHAPTER VI—OFFICE OF THE ASSISTANT SECRETARY, INDIAN AFFAIRS, DEPARTMENT OF THE INTERIOR > PART 1000—ANNUAL FUNDING AGREEMENTS UNDER THE TRIBAL SELF-GOVERNMENT ACT AMENDMENTS TO THE INDIAN SELF-DETERMINATION AND EDUCATION ACT > SUBPART F—Non-BIA Annual Self-Governance Compacts and Funding Agreements (§1000.120 to §1000.148) > 1000.138—How are indirect cost rates determined?

1000.138—How are indirect cost rates determined?

The Department's Office of the Inspector General (OIG) or other cognizant Federal agency and the Tribe/Consortium negotiate indirect cost rates. These rates are based on the provisions of the Office of Management and Budget (OMB) Circular A-87 or other applicable OMB cost circular and the provisions of Title I of Pub. L. 93-638 (See § 1000.142 ). These rates are used generally by all Federal agencies for contracts and grants with the Tribe/Consortium, including self-governance agreements.