Indirect Implementation

Indirect Implementation

In February 2019, the City of New York adopted the Health and Human Services Cost Policies and Procedures Manual (Cost Manual) to standardize cost allocation practices for health and human service providers contracting with the City. The FY20 Adopted Budget established an Indirect Cost Rate (ICR) Funding Initiative based on the Cost Manual. The Office of Management and Budget and Mayor’s Office of Contract Services formed a City Implementation Team (CIT) to manage the implementation and roll-out of the ICR Funding Initiative and established a Provider Work Group to advise them. Please see the resources below for more information about the steps to take to establish and claim your organization’s indirect cost rate. Providers may initiate the indirect cost claiming process beginning on November 18, 2019. This Webpage will be updated regularly with information and resources. If you have any questions, please contact help@mocs.nyc.gov.

Resources

  • Cost Manual Revised February 21, 2020. Please email  help@mocs.nyc.gov if you would like a red-line version of the Manual that tracks the changes between the last version of the Cost Manual and the current, revised Manual.
  • ICR Investment Timeline This timeline includes milestones for Entryway selection, the completion of Delta Templates, and submission of ICR Verification Documentation. Organizations should consult the timeline to see the milestone dates applicable to receive FY20 funding and FY21 ICR processing.
  • Delta Template Instructions This guide provides detailed steps to completing the Delta Template.
  • Conditional Option Delta Instructions This guide provides detailed steps to completing the Conditional Option Delta Template.
  • Budget Modification Video This video provides step-by-step guidance on the budget modification process that organizations will need to complete to align direct and indirect costs as they complete the ICR Funding Initiative process.
  • Budget Modification Job Aids The following instructional documents provide step-by-step guidance on aligning cost treatments with the Cost Manual. Please consult the document applicable to your entryway choice.
  • Provider Checklist Tool providers can use to track the completion of the steps needed to receive the ICR funding.
  • Registration Tip Sheet List of tips providers can consult to support timely contract and amendment registration.
  • Independent Accountant’s Report The Cost Manual, has been updated to replace the Certified Public Accountant Verification Letter Template with the Independent Accountant’s Report.  If a Provider has an indirect cost rate higher than 10%, the Provider may claim its higher rate through submitting to the City a federal Negotiated Indirect Cost Rate Agreement (NICRA) or an Independent Accountant’s Report completed by a Certified Public Accountant (CPA). If a Provider chooses to pursue an Independent Accountant’s Report, it will need to provide its CPA with a schedule of indirect cost rate based on its most recent available schedule of functional expenses.  The City offers this indirect cost rate worksheet to support Providers in the development of a Schedule of Indirect Cost Rate (see final tab in the linked worksheet).  The City of New York wishes to acknowledge The New York State Society of Certified Public Accountants' Not-for-Profit Organizations Committee for its feedback on the Independent Accountant’s Report.
  • ICR Funding Initiative Video An overview of an October 7th Sector and City Agency Briefings, providing timelines and process for organizations to establish and claim their indirect cost rate and request funding. The Briefing Powerpoint is available here.
  • The City Council of The City of New York FY20 Adopted Expense Budget Adjustment Summary / Schedule C
  •  Reports to New York City Council
  • Press Release Mayor de Blasio, Speaker Johnson and City Council announce the launch of the Indirect Funding Initiative.

Archive of Email Communications

Please find below an archive of emails from the CIT to nonprofit providers, membership organizations and City Agencies highlighting specific updates and information. Please contact help@mocs.nyc.gov if you would like to be added to our email distribution list.