The Office of Naval Research (ONR) is the cognizant agency for SI government indirect cost rates. Two indirect cost rates, the Grants and Contracts Overhead Rate and the General and Administrative Rate are used for all SI-Washington based government grants and contracts.
Additional, unit-specific, indirect cost rates have been authorized for the National Science Resources Center (NSRC) and the Smithsonian Environmental Research Center (SERC).
Government indirect cost rate characteristics and application procedures are in Smithsonian Directives 304 and 318.
SAO uses an indirect cost rate methodology comparable to that for other units, together with a materials overhead rate. SAO also applies a Central Engineering Overhead Rate to central engineering direct labor and benefit costs.
The Intermittent and less-than-90-day Appointment Rate is applicable to all such employees. The Business Activity Rate is used for SI Enterprises activities and unit business activities.
For inquiries regarding the government rates, please contact the Office of Sponsored Projects (OSP) at 202-633-7110.
Contact Goldie Manley in the Office of the Comptroller (OC) at 202-633-7205 for inquiries regarding the other rates.
The Smithsonian Institutions's Negotiation Agreement with ONR is available for download here.