Indirect Cost Rate (ICR) Documentation Submission Update

Effective immediately, Exhibit 10-A, “A&E Consultant Financial Document Review Request,” of the Local Assistance Procedures Manual (LAPM), is modified to include the requirement of all prime and subconsultants on contracts of $150,000 or more to provide an indirect cost rate schedule and a labor cost summary.

This updated Exhibit 10-A and all LAPM forms can be found on the LAPM Forms Page.

A sample ICR Schedule, sample Labor Cost Summary, and a listing of common unallowable costs are included for reference here.

For questions, please contact your District Local Assistance Engineer.

2 thoughts on “Indirect Cost Rate (ICR) Documentation Submission Update”

  1. The labor cost summary is not required. Although it is listed in this blog post it, is not on the checklist and our auditors do not request it.

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