For National Institutes of Health Notices of Award (NOA), the first $25,000 of indirect costs (IDC) for foreign subaward supplements are being authorized inconsistently. This includes being added to the parent award NOA rather than the foreign supplement NOA. In these instances, Contracts & Grants Accounting (CGA) requires departments to follow standard procedures when processing subaward invoices.
If IDC recovery is still needed for the first $25,000 of the subaward, departments should charge the recovery to the appropriate expense account. As an example, subaward expense account 51311 should be used for any invoice payment until reaching $25k, and subaward expense account 51312 should be used for all invoice payments above that threshold.
For questions, please contact CGA.