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Indirect Cost

Illinois utilizes a Centralized Indirect Cost Rate (ICR) System maintained by the Grant Accountability and Transparency Unit (GATU) of the Governor’s Office of Management and Budget.  This system is required to be used by all grantees/subrecipients to make an annual indirect cost rate election or negotiate a rate with the State of Illinois pursuant to Federal Uniform Guidance. 

The manual provides information for the GATA Centralized Indirect Cost Rate process for eligible State of Illinois grantees/subrecipients including:

  1. Technical assistance on Indirect Cost Rate elections and requirements;
  2. Centralized Indirect Cost Rate System process flows and requirements; 
  3. The roles and responsibilities of the stakeholders throughout the indirect cost rate election and review process.

For more information on the Centralized Indirect Cost Rate System and how to access, please refer to the link on the left navigation pane.