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Barkdull, Charles W. – School Business Affairs, 1974
For the last few years, the Federal Government has allowed the inclusion of indirect costs in grant requests. This situation has stimulated a number of States and school districts to determine their overhead cost rates in an attempt to recover the proportionate costs in their grants. Explains indirect costing and how to use the concept. (JF)
Descriptors: Cost Estimates, Federal Aid, Grants, Indirect Costs
Barkdull, Charles W. – School Business Affairs, 1974
The second of two articles discusses reciprocal services, some history of governmental involvement in indirect costing, and some alternative methods of dealing with the problems at the local school district level. (Author)
Descriptors: Budgeting, Educational Finance, Indirect Costs, Program Budgeting