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Live Webcast Replay

The Complete Indirect Rate Toolkit: For Nonprofits with Federal Grants under the Uniform Guidance

Total Credits: 4 including 2 Accounting (Governmental) - Technical, 2 Auditing (Governmental) - Technical

Average Rating:
Accounting and Auditing |  ACPEN Industry Institute |  Grant Compliance and Management
Paul H. Calabrese
Course Levels:
4 Hours
Access for 30 day(s) after program date.



Everything you need to know about indirect rates for nonprofits is in this 4 hour course.  We go through every important aspect about indirect rates and allocations under the Uniform Guidance (UG).  Specifically, we discuss the changes and new options that the UG has on indirects.  Included is a practical exercise to build an indirect rate.  We finish the session with the new 55 cost principles as to what is allowable or unallowable.


The original 4 hr session will follow this update to the UG which has minimal impact on indirect rates.  The OMB Update revising the UG occurred on August 13, 2020 to go into effect on November 12, 2020.

The content in the following original session starts on slide 6, 7, 8 and continues on slide 14 with no changes to the end of the 4 hr session.  Slides 9 through 13 in the original session have been removed and this update on the UG impacting indirect rates replaces those slides.

Basic Course Information

Learning Objectives
  • Impact of the UG on indirect rates and allocations for preparing a nonprofit indirect cost rate proposal
  • List where the agency indirect rate templates are location
  • Demonstrate how to build an indirect cost rate proposal
  • Ascertain an understanding of the 55 cost principles

Major Subjects
  • The indirect rate toolkit provides everything you will need in understanding and preparing nonprofit rates
  • You will learn about the new 10% de minimus indirect rate, direct cost allocations, definitions of direct and indirect cost, as well as extending negotiated indirect rates
  • We cover all of the significant cost principles, new principles, changes within the cost principles, categorizing them by the most important and commonly used in "every day" grant accounting
  • Together we prepare an indirect cost rate proposal for a real nonprofit
  • We will discuss transition issues between direct charging occupancy and the impact if the organization decides to establish a negotiated indirect rate

Course Materials


Paul H. Calabrese's Profile

Paul H. Calabrese Related seminars and products

Principal, Outsourced Accounting & Advisory Services

Gelman, Rosenberg & Freedman

Mr. Calabrese has hands-on experience with the Uniform Guidance for Federal grants recipients: nonprofits, universities, hospitals, and state/local/tribal units of governments. His skill-set involves: grant cost accounting, sub-recipient monitoring, preparation of over (100) indirect rates / NICRA for several Federal agencies, developed policies and procedures, medical management systems invoicing to state Medicaid agencies and toolkit for unit cost rates for Ryan White HIV AIDS HRSA awards. Paul has developed grant and financial statement dashboards. He has performed out-sourced CFO duties, annual budgets, cash flow projections, grant draws and budget monitoring.



Tue, Jun 28, 2022 - 04:00pm to 07:42pm MST-Arizona

Additional Info

Basic Course Information

Prerequisites None
Advanced Preparation None
Designed For Public accountants auditing under Single Audits; consultants, grant or sub-award recipients as nonprofits, hospitals, institutes of higher education, Federal, state, local and tribal units of government, and commercial entities that have awards; grants administrators, legal, accounting and finance personnel
Original Recording Date 03/19/2019
Yellow Book Yes
Course Developer Paul Calabrese
Date Added to Catalog 03/18/2019

Additional Information

Complaint Resolution Policy Please contact Anne Taylor for any complaints., (972-377-8199).
Official Registry Statement Business Professionals' Network, Inc. is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website:
Instructional Delivery Method Group Internet Based
Course Registration Requirements Online Registration
Refund/Cancellation Policy Please contact the ACPEN help desk 1-877-602-9877 or if you wish to cancel your attendance for a previously purchased webcast and are requesting a refund or transfer.



Overall:      102

Total Reviews: 102


Paul A

" "

Daniel P - Coral Gables, Florida

"Good Presentation"

Kathy D - Portland, Michigan

"I appreciated Paul's examples. It helped me stay more engaged and make sense of the items covered."

Jon D

" "

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