Indirect Cost User s Guide Office of the State Superintendent of Schools Twin Towers East Atlanta, Georgia 30334-5001 PH. (404) 651-9500 FAX (404) 651-5006 http://www.doe.k12.ga.us
Important Information Notice This publication could include technical inaccuracies or typographical errors. Changes are periodically made to the information herein. These changes will be incorporated in new editions of the publication. The Georgia Department of Education may make improvements and/or changes in the product(s) and/or the program(s) described in this publication at any time. It is possible that this publication will contain reference to, or information about, the products, programming, or services that are not announced in your area. Such references or information must not be construed to mean that the intends to announce such products, programming, or services in your area. The assumes no responsibility for any technical inaccuracies or typographical errors that may be contained herein. In no event will the be held responsible for direct, indirect, special, incidental, consequential or any other loss or damage caused by errors, omissions, misprints or misinterpretation of the information found in this publication, even if advised of the possibility of such damages. The expressly disclaims any and all liability to any person, in respect of anything done or omitted, and the consequences of anything done or omitted, by any such person in reliance on the contents of this publication. No part of this publication may be reproduced, reformatted or transmitted in any form or by any means, electronic or mechanical, including photocopying, recording or through any information storage and retrieval system, currently available or developed in the future, without prior written approval of the. The Georgia Department of Education will take all action available to protect its ownership of these and other publications. Data Use The data presented in this document is dummy data. It is provided to illustrate the application and its use. This data should not be interpreted as accurately portraying the actual data for the school systems shown. December 31, 2004 9:16 AM Page 2 of 27
Revision History Date Version Description Author 2/23/2004 1.0 2004 Release Version Lenn Sisson 12/21/2004 1.01 2005 Release Version Lenn Sisson December 31, 2004 9:16 AM Page 3 of 27
Table of Contents 1. INTRODUCTION...5 1.1. OVERVIEW...5 1.2. PURPOSE AND SCOPE...5 1.2.1. What is the Indirect Cost Application?...5 1.2.2. Plan Preparation...6 1.2.3. Procedures Used in Preparing the Indirect Cost Allocation Plan (DE591 and DE592)...6 1.3. AUDIENCE...7 1.4. REQUIREMENTS...8 1.4.1. Hardware Requirements...8 1.4.2. Software Requirements...8 1.4.3. Knowledge Requirements...8 1.5. HOW THIS GUIDE IS ORGANIZED...8 1.6. CONVENTIONS...9 2. ACCESS THE INDIRECT COST APPLICATION...10 2.1. INTERNET ACCESS...10 2.2. INDIRECT COST ACCESS...10 2.3. LOGIN...10 2.4. LOGOFF...13 3. WORK WITH INDIRECT COST RATES...14 3.1. FIN DE591 RESTRICTED PLAN REPORT...14 3.2. FIN DE592 RESTRICTED PLAN REPORT...16 3.3. RESTRICTED RATES ADJUSTMENT MENU...17 3.4. MODIFY THE RESTRICTED INDIRECT COST RATE...17 3.5. FIN DE591 NON-RESTRICTED PLAN REPORT...19 3.6. FIN DE592 NON-RESTRICTED PLAN REPORT...21 3.7. MODIFY THE NON-RESTRICTED INDIRECT COST RATE...22 4. GLOSSARY...25 5. INDEX...27 December 31, 2004 9:16 AM Page 4 of 27
1. Introduction 1.1. Overview The Indirect Cost application is a Web-based system that allows anyone having access to view indirect cost reports for the school system or systems for which they are authorized. This information is organized by school system and fiscal year. Figure 1 The Indirect Cost User Start page 1.2. Purpose and Scope This user s guide provides a comprehensive description of the Indirect Cost application and its operation. It includes step-by-step instructions for all tasks available to users in the application. It also includes explanations, descriptions, and essential user-related reference information for these tasks. 1.2.1. What is the Indirect Cost Application? The Indirect Cost Web application is an automated system that takes the place of the manual method used in the past for filing indirect cost plans. Formerly, local school systems have had the responsibility for preparing their own indirect cost plans and submitting them to the Georgia Dept. of Education for approval. The DOE has developed this application to calculate your indirect cost rate based on the information submitted in your DE Form 0046 for the year that ended June 30, 2004. This is your indirect cost plan for FY 2006. We have calculated both restricted and nonrestricted rates for each system. We hope this will greatly speed the process and reduce confusion and miscalculations. December 31, 2004 9:16 AM Page 5 of 27
You are not required to recover indirect costs from any of the federal grants and contracts. This is a local school system decision. You may elect to claim indirect cost at a rate less than that calculated and approved; however, in no instance can a rate that exceeds the maximum be used. Normally, systems file for a restricted indirect cost rate rather than a non-restricted rate. The difference between the two is that (generally) costs which would be incurred with or without Federal funding are reclassified to the direct cost base for computational purposes in restricted plans, and indirect cost in non-restricted plans. Specifically, this includes operational and maintenance type costs. Systems may use a non-restricted rate if they anticipate using the rate for other administrative purposes, or for Federal funds without non-supplanting requirements. Upon completion of the federal grant or contract, the indirect cost amount claimed may not exceed the amount computed by multiplying the approved indirect cost rate by the amount actually expended for direct cost. This figure is minus any costs for capital outlay, debt service, or election expenses, unless the election is required by a program statute. 1.2.2. Plan Preparation The expenditures used to prepare the indirect cost plan are the grand totals for all funds for your June 30, 2004, DE Form 0046 (Annual Financial Report). The DOE has calculated the under or over recovered amounts that are used in the preparation of the rates. All expenditures are divided into four categories, as follows: 1. Excluded 2. Not Allowable 3. Indirect 4. Direct 1.2.3. Procedures Used in Preparing the Indirect Cost Allocation Plan (DE591 and DE592) The information listed below is a line-by-line explanations of the procedures used in preparing the Indirect Cost Allocation Plan for DE591 and DE592: 1000 Instruction This is a direct cost. Equipment and depreciation are excluded (objects 700 through 749). 2100 Support Services Pupil Services This is a direct cost. Equipment and depreciation are excluded. 2210 Support Services Improvement of Instructional Services This is a direct cost. Board Member travel is not allowable. Equipment and deprecation are excluded. 2220 Support Services Educational Media Services This is a direct cost. Equipment, depreciation, and regional and county library dues are excluded. December 31, 2004 9:16 AM Page 6 of 27
2300 General Administration Costs are separated into excluded, not allowable, indirect, and direct. Salary, employee benefits, and associated costs for the superintendent, associate, and/or assistant superintendents, RESA directors, and their secretaries are not allowable. Costs related to board members are not allowable. Salaries, employee benefits, and associated costs for administrative assistants and other administrative clerical personnel are classified as indirect cost. Other administrative costs allowable are prorated based on the salaries classified as indirect to the total salaries. Only general fund expenditures are eligible for indirect cost (Column D). Items such as federal indirect cost (function 2300, object 880), equipment, depreciation, and other pre-defined items are excluded. Special fund costs are entered in the direct cost column unless they are excluded cost. 2400 School Administration This is treated as not allowable in restricted plans and as a direct cost in non-restricted plans. Equipment and depreciation are excluded. 2500 Support Services Business All items related to administration are treated as indirect costs. Any Salaries not associated with administration (object 181) are classified as direct costs. Only General Fund expenditures are eligible for indirect cost reimbursement (Column D). Interest on loans, equipment, and depreciation are excluded. 2600 Maintenance and Operation of Plant Services Total Maintenance and Operation is treated as a direct cost in a restricted plan. In a non-restricted plan, the total is treated as an indirect cost. Equipment and depreciation are excluded. 2700 Student Transportation This is a direct cost. Equipment, depreciation, and lease-purchase agreements for buses are excluded. 2800 Support Services Central Any item related to administration is treated as an indirect cost. Other items are analyzed and divided into costs that are excluded or direct. Only general fund expenditures are eligible for the indirect cost (Column D). RESA fees, equipment, and depreciation are excluded. 2900 Other Support Services Any item related to administration is treated as an indirect cost. Purchased Professional and Technical Services (object 300) is analyzed and classified as direct cost, unless a relationship can be established to support an allowable indirect cost activity. Other items should be analyzed and divided into costs that are excluded or direct. Only General Fund expenditures are eligible for the indirect cost (Column D). RESA fees,equipment, depreciation, and Services Purchased from LUAs within Georgia (object 592) are excluded. 3100 School Nutrition Program Food Usage (object 630), Food Acquisition (object 635), Equipment and depreciation (objects 700 through 749), are excluded. All other SNP costs are listed as direct cost. 3200 Enterprise Operations This is a direct cost. Equipment and depreciation are excluded. 3300 Community Service Operations This is a direct cost. Equipment, depreciation, and federal indirect cost charges (object 880) are excluded. 4000 Facilities Acquisition and Construction Services This is a direct cost. All object 700s are excluded. 5000 Other Uses This is excluded. 5100 Debt Services This is excluded. 1.3. Audience The primary audience for the Indirect Cost application is the central office staff of the public school systems throughout the state. In addition, there are a few users from the Dept. of Education (DOE) central office in Atlanta. This guide is designed and written for all of these users. December 31, 2004 9:16 AM Page 7 of 27
1.4. Requirements There are hardware, software, and knowledge requirements that must be fulfilled for a user to function well in the Indirect Cost application. In addition to these, which are specified below, users must be authorized to access the system. For information about access, see section 2.2, below. 1.4.1. Hardware Requirements A Pentium 1 or better using Windows 95, 98, NT, 2000, ME, or XP is required. In addition, some way to access the Internet is required in order to access and use the Central Directory application. For information about Internet access, see section 2.1, below. 1.4.2. Software Requirements Internet Explorer 6+ Web browser is recommended to access the system. Other browsers may or may not work, or they may work but not present the content properly. 1.4.3. Knowledge Requirements To use the Indirect Cost application, users should know Web navigation and have general computer skills. 1.5. How this Guide is Organized Chapter Title Topics 1 Introduction This chapter introduces you to the Indirect Cost application. 2 Access the Indirect Cost This chapter shows you how to start and log into Application 3 Work with Indirect Cost Rates the Indirect Cost application. This chapter contains the main body of the document. It provides most of the step-by-step instructions for using the software. 4 Glossary This is a glossary of important terms used in the document. 5 Index This is an index of the document s contents. December 31, 2004 9:16 AM Page 8 of 27
1.6. Conventions This guide uses the following conventions: Convention SMALLCAPS ALL CAPS Usage Placeholders that represents information you must provide. SMALLCAPS type also signals a new term. An explanation proceeds or follows the SMALLCAPS item. The names of computers, printers, directories, files and devices. Open/Click Select Double-click the icon - for example, Click the Add New DSC Hold icon means that you double-click the left button on the mouse Highlight a field, button or tab - for example, Select a PAYMENT field means activating/selecting a field. December 31, 2004 9:16 AM Page 9 of 27
2. Access the Indirect Cost Application 2.1. Internet Access If you currently do not have Internet access, please see your local supervisor. He or she can arrange for you to receive access to the Internet. 2.2. Indirect Cost Access If you do not have access to the Indirect Cost application, you need to arrange for access. To do this, please send an e-mail to the following address: dticket@doe.k12.ga.us Type ONLY your three-digit system number in the SUBJECT field. Type your name, telephone number (including the area code) and the specific details of your request within the body of the e-mail. 2.3. Login Once you receive authorization to use the Indirect Cost application and are added to the user list, you may access it at any time. To login to the application, start your Web browser and complete the following steps: 1. In the Address field of your Web browser, type http://techservices.doe.k12.ga.us and press the Enter key. The Tech Services page displays (as shown below). Data Collection Link Figure 2 The Tech Services page December 31, 2004 9:16 AM Page 10 of 27
2. Click the Data Collection link in the menu on the left side of the Tech Services page. The Data Collection page displays (as shown below). Data Transmission Link Figure 3 The Data Collection page 3. Click the Data Transmission link in the menu on the left side of the Data Collection page. The Data Transmission Login page displays, as shown below. December 31, 2004 9:16 AM Page 11 of 27
Figure 4 The Data Collection System Login page 4. Enter your User ID and Password in the appropriate fields and click the Login button. The Data Collection System Access page displays, as shown below. Note: A user s password cannot consist of the word password nor the user s name. In many cases, the system will not accept a month (e.g. October) as a password. Each password must be uniquely defined. Figure 5 The Data Collection System Access page 5. Click the Financial link. The Financial Reports page displays, as shown below. Figure 6 The Financial Reports page December 31, 2004 9:16 AM Page 12 of 27
6. Click the Fin Indirect Reports Menu link. The Indirect Reports Main page displays, as shown below. Figure 7 The Indirect Reports Main page 7. Users may now select the link for the option they wish to access. 2.4. Logoff There is no formal logoff procedure for the Indirect Cost application. When you finish a work session, either exit the browser or enter another address (URL) in the Address field. December 31, 2004 9:16 AM Page 13 of 27
3. Work with Indirect Cost Rates To view and work with Indirect Costs Rates, complete the following steps: 1. From the Indirect Cost Users Main page, select the link for the appropriate report. The selected report displays as an Acrobat PDF file, as shown below. Figure 8 A sample report There are six reports available for each school system. These are as follows: FIN DE591 Restricted Plan FIN DE591 Non Restricted Plan FIN DE592 Restricted Plan FIN DE592 Non Restricted Plan Restricted Rates Adjustment Menu Non Restricted Rates Adjustment Menu 3.1. FIN DE591 Restricted Plan Report The DE591 Restricted Plan Report, shown below, is a summary report broken down by function. These functions are displayed in rows, while the columns form the following breakdowns: Total All Funds Expenditures Expenditures Excluded Expenditures Not Allowable Expenditures Indirect Expenditures Direct December 31, 2004 9:16 AM Page 14 of 27
Figure 9 The DE591 Restricted Plan Report The Carry-Forward adjustment calculations the system uses to determine the Restricted Indirect Cost Plan Rate is shown in detail at the bottom of the report. The indirect cost is added to the under or over recovered amount. This sum is divided by the sum of the expenditures not allowable and the direct cost. The result of this calculation is a percentage shown at the bottom right of the report. In the illustration above (Figure 9), it is 1.09 percent. The inputs and calculation going into the Under/Over Recovered Amount are shown just above the calculation description. In line one, the FY2004 Carry-Forward Adjustments number of $-44,326.33 is subtracted from the Actual Indirect Cost of $127,631.35. This gives a net total of $83,305.02. Note: The Carry-Forward Adjustments for a given year actually come from two years before. So, in the example above, the 2004 Carry-Forward Adjustments actually come from 2002. Also Note: If the previous year s rate is negative, the application sets the current rate to zero. In line two, the Actual Direct Cost Base of $11,313,059.76 is multiplied by the 2004 Approved Indirect Cost Rate of 0.69 percent (0.0069), giving a total of $78,060.11. The line one amount of $83,305.02 minus line two amount of $78,060.11 gives a total of $5,244.91 for the Under/Over Recovered Amount. December 31, 2004 9:16 AM Page 15 of 27
3.2. FIN DE592 Restricted Plan Report The DE592 Restricted Plan Report, shown below, is a detailed report broken down by objects. These objects are displayed in rows, while the columns form the following breakdowns: Total All Funds Expenditures Expenditures Excluded Expenditures Not Allowable Expenditures Indirect Expenditures Direct After each set of objects forming a function, there is a total by column for the specified function. For example, objects 1000-110 through 1000-890 constitute Function 1000 (Instruction). Figure 11, below, shows the total for all Function 1000 figures. Figure 10 DE592 Restricted Indirect Cost Allocation Plan Figure 11 A detail of the DE592 Restricted Indirect Cost Allocation Plan report, showing the Function 1000 total December 31, 2004 9:16 AM Page 16 of 27
3.3. Restricted Rates Adjustment Menu The Restricted Rates Adjustment Menu allows you to request a change in the Restricted Indirect Cost Rate. Figure 12 The Restricted Rates Adjustment Menu 3.4. Modify the Restricted Indirect Cost Rate To modify the Restricted Indirect Cost Rate, complete the following steps: 1. From the Indirect Cost Main page, as shown below, select the Restricted Rates Adjustment Menu option. The Restricted Rates Adjustment Menu page displays, as shown in Figure 14, below. December 31, 2004 9:16 AM Page 17 of 27
Figure 13 The Indirect Cost Main page Figure 14 The Restricted Indirect Cost Rate page December 31, 2004 9:16 AM Page 18 of 27
2. View the current rate in the Current Restricted Indirect Cost Rate field. 3. Enter the new rate in the Proposed Restricted Indirect Cost Rate field. 4. Enter a detailed explanation in the Comments field. This explanation is required in order to properly process the change. 5. Click the Modify Rate button to modify the rate and return to the Main page, the Reset button to clear the field, or the Cancel button to cancel the operation and return to the Main page. Note: Once the rate is modified, it is approved or rejected by the DOE. 3.5. FIN DE591 Non-Restricted Plan Report The DE591 Non-Restricted Plan Report, shown below, is a summary report broken down by function. These functions are displayed in rows, while the columns form the following breakdowns: Total All Funds Expenditures Expenditures Excluded Expenditures Not Allowable Expenditures Indirect Expenditures Direct Figure 15 The DE591 Non-Restricted Plan Report December 31, 2004 9:16 AM Page 19 of 27
The calculations the system uses to determine the Non-Restricted Indirect Cost Plan Rate is shown in detail at the bottom of the report. The indirect cost is added to the under or over recovered amount. This sum is divided by the sum of the expenditures not allowable and the direct cost. The result of this calculation is a percentage shown at the bottom right of the report. In the illustration above (Figure 15), it is 10.04 percent. The inputs and calculation going into the Under/Over Recovered Amount are shown just above the calculation description. In line one, the FY2004 Carry-Forward Adjustments number of $-116,688.46 is subtracted from the Actual Indirect Cost of $1,049,013.21. This gives a net total of $932,324.75. Note: The Carry-Forward Adjustments for a given year actually come from two years before. So, in the example above, the 2004 Carry-Forward Adjustments actually come from 2002. Also Note: If the previous year s rate is negative, the application sets the current rate to zero. In line two, the Actual Direct Cost Base of $11,275,133.59 is multiplied by the 2004 Approved Indirect Cost Rate of 7.51 percent, giving a total of $846,762.53. The line one amount of $932,324.75 minus line two amount of $846,762.53 gives a total of $85,562.22 for the Under/Over Recovered Amount. December 31, 2004 9:16 AM Page 20 of 27
3.6. FIN DE592 Non-Restricted Plan Report The DE592 Non-Restricted Plan Report, shown below, is a detail report broken down by objects. These objects are displayed in rows, while the columns form the following breakdowns: Total All Funds Expenditures Expenditures Excluded Expenditures Not Allowable Expenditures Indirect Expenditures Direct After each set of objects forming a function, there is a total by column for the specified function. For example, objects 1000-110 through 1000-890 constitute Function 1000 (Instruction). Figure 17, below, shows this total for all Function 1000 figures. Figure 16 DE592 Non-Restricted Indirect Cost Allocation Plan Figure 17 A detail of DE592 Non-Restricted Indirect Cost Allocation Plan report, showing the Function 1000 total December 31, 2004 9:16 AM Page 21 of 27
3.7. Modify the Non-Restricted Indirect Cost Rate The Non-Restricted Rates Adjustment Menu allows you to request a change in the Non-Restricted Indirect Cost Rate. Figure 18 Non-Restricted Rates Adjustment Menu To modify the Non-Restricted Indirect Cost Rate, complete the following steps: 1. From the Indirect Cost Main page, as shown below, select the Non-Restricted Rates Adjustment Menu option. The Non-Restricted Rates Adjustment Menu page displays, as shown in Figure 20, below. December 31, 2004 9:16 AM Page 22 of 27
Figure 19 The Indirect Cost Main page Figure 20 The Non-Restricted Rates Adjustment Menu December 31, 2004 9:16 AM Page 23 of 27
2. View the current rate in the Current Non-Restricted Indirect Cost Rate field. 3. Enter the new rate in the Proposed Non-Restricted Indirect Cost Rate field. 4. Enter a detailed explanation in the Comments field. This explanation is required in order to properly process the change. 5. Click the Modify Rate button to modify the rate and return to the Main page, the Reset button to clear the field, or the Cancel button to cancel the operation and return to the Main page. Note: Once the rate is modified, it is approved or rejected by the DOE. December 31, 2004 9:16 AM Page 24 of 27
4. Glossary Acrobat Adobe Acrobat is a commonly used application that lets users view formatted documents without having to use expensive applications such as Microsoft Office, Visio, Microsoft PowerPoint, etc., and without having the fonts installed that were used to create the original document. Acrobat files end in a PDF extension, and often are referred to as PDF files. The Adobe Acrobat reader is available free from www.adobe.com. Direct Cost Expenditures for all other purposes. Direct costs are those that are left after proper distribution of cost to excluded cost, not allowable cost, and indirect cost. This would include people whose positions may be funded from more than one program. The immediate clerical positions would include secretaries, stenographers, and typists. General fund clerical positions associated with personnel, purchasing, and accounting would not be classified as a direct cost, but would included in the indirect cost column. In any instance where a position is used less than full time in a federal program, time records must be maintained. State program administrators will review positions classified as direct cost at the time of project approval. Both state and federal auditors can be expected to give direct cost positions special attention. DOE The. Excluded Costs This includes items for which federal funds cannot be used, such as bad debts, contingencies, contributions, donations, entertainment, fines and penalties charged to the school system, and interest. The cost of equipment (to include computers), facilities acquisition and construction (function 4000), and cost of debt service (function 5100)including interest on short-term loans, must be excluded. Any cost charged to Enterprise Operations (function 3200) or Other Uses (function 5000) should be excluded. In function 3100 School and Community Nutrition Services, Food Usage (object 630), Food Acquisition (object 635), and Equipment (objects 730 and 734) must be excluded).all other function 3100 costs must be listed as direct costs. All objects in series 700 should be excluded. Expendable equipment should NOT be excluded. GDOE The. Use DOE instead. Indirect Costs This includes the salaries and expenditures for direction and control of system-wide activities and not those confined to one school, subject, or phase of operation. This would generally include the salaries and other expenses directly attributable to those personnel who have responsibilities in business affairs (such as budgeting, payroll, personnel, and purchasing), and would include such personnel as business managers, bookkeepers, etc. This may include clerical assistance, office expense, travel contributions for social security, retirement, etc., and various insurance programs directly related to these positions. Associate and/or assistant superintendents are not allowable as indirect cost. Maintenance and operation of plant must be considered as indirect cost on the non- December 31, 2004 9:16 AM Page 25 of 27
restricted cost plan and as direct cost on the restricted cost plan; however, equipment must be excluded in both plans. In preparation of restricted indirect cost plans, only general fund administrative cost can be considered as indirect costs. Non-Restricted/Restricted School Systems use the Restricted rate for federal funds that the DOE and other state agencies send to them, and they use the Non-Restricted rate for funds that come directly from the Federal Government or from federal agencies that approve a Non-Restricted rate; for example, the U.S. Dept. of Agriculture. Not Allowable Costs Costs which would constitute supplanting. These include the salaries of the superintendent, associate and/or assistant superintendents and their secretaries, their fringe benefits, and other costs related to these positions (such as travel). Such costs will be reclassified to indirect costs in nonrestricted plans. Expenditures related to the local board of education (such as travel, per diem, etc.) are not allowable because they constitute general government costs. Costs associated with the principals of the various schools, their clerical assistants, their office expense, etc., are not allowable costs in the restricted indirect cost rate and will be treated as direct costs for computational purposes in the non-restricted plans. PDF Files See Acrobat. RESA Regional Educational Services Agency. These agencies are made up of regional collections of school systems and are used to address local systems need for shared services. Restricted See Non-Restricted/Restricted. Special Revenue Fund Costs These costs are divided into direct costs and excluded costs. Excluded costs include items such as bad debts, equipment, contributions and donations, and indirect costs. Direct costs are those that are left after proper distribution of excluded costs. Superintendent In the Indirect Cost application, this term is used to denote either the school system superintendent or the RESA director. December 31, 2004 9:16 AM Page 26 of 27
5. Index A access...5, 8, 10, 13 Acrobat...14, 25, 26 Actual Direct Cost Base...15, 20 Actual Indirect Cost...15, 20 Approved Indirect Cost Rate...15, 20 audience...7 authorization...10 C Cancel Button...19, 24 Carry-Forward Adjustments...15, 20 Comments Field...19, 24 D DE591 Non-Restricted Plan Report...19 DE591 Restricted Plan Report...14, 15 DE592 Non-Restricted Plan Report...21 DE592 Restricted Plan Report...16 Dept. of Education...5, 6, 7, 19, 24, 25, 26 Direct Cost...15, 20, 25 E Excluded Costs...25 Expenditures Direct...14, 16, 19, 21 Expenditures Excluded...14, 16, 19, 21 Expenditures Indirect...14, 16, 19, 21 Expenditures Not Allowable...14, 16, 19, 21 F fiscal year...5 Function...8, 14, 16, 19, 21, 25 H hardware...8 I Indirect Cost Main page...17, 18, 22, 23 Indirect Costs...14, 25 Internet...8, 10 Internet Explorer...8 K knowledge...8 L Login...10, 11, 12 logoff...13 M Modify Rate Button...19, 24 N Non-Restricted Indirect Cost Rate...22, 24 Non-Restricted Rates Adjustment Menu...22, 23 Not Allowable Costs...26 O objects...6, 7, 16, 21, 25 P Password...12 PDF...14, 25, 26 Pentium...8 R RESA (Regional Educational Services Agency).7, 26 Reset Button...19, 24 Restricted Indirect Cost Rate...17, 18, 19, 22, 24 Restricted Rates Adjustment Menu...14, 17, 22, 23 S school system...2, 5, 6, 7, 14, 25, 26 software...8 T Total All Funds Expenditures...14, 16, 19, 21 U Under/Over Recovered Amount...15, 20 URL...13 User ID...12 W Web, the World Wide Web...5, 8, 10 Windows...8 December 31, 2004 9:16 AM Page 27 of 27