In carrying out its responsibilities, the Indirect Cost Division:

• Liaisons with Office of Management and Budget and other Federal Agencies in implementing the Office of Management and Budget regulations under 2 CFR 200.
  
  
• Establishes and approves indirect cost methods and other cost allocation plans used to charge costs under Federal awards through desk audits and site visits.
  
  
• Issues Department delegations to State Education Agencies for local education agency indirect cost oversight after approving methodologies.
  
  
• Negotiates and settles liabilities resulting from excessive indirect cost reimbursements.
  
  
• Resolves indirect cost issues in audits.
  
  
• Provides technical advice, support, and indirect cost issues in audits to Cooperative Audit Resolution and Oversight Initiative (CAROI) Teams, Office of the Inspector General staff and Contract and Grant personnel.
  
  
• Develops cost policy guidance.
  
  
• Represents the Department on interagency task forces and national grants policy initiatives.
  
  
• Develops and conducts training to provide technical assistance to the Department’s grantees and contractors.