Indirect Rate Development & Support

Contractors with Cost‑Type and Time‑and‑Materials contracts are required to submit an Incurred Cost Proposal to reconcile provisional billing rates with actual indirect costs incurred during the fiscal year. Accurate indirect rate development is essential to ensure compliance, support audit review, and avoid questioned costs or delays. A well‑structured submission reflects sound cost accounting practices, clear documentation, and alignment with DCAA expectations. Effective indirect rate development supports transparency, defensibility, and confidence throughout the incurred cost review process