The HQDA Rate Board, made up of members of ASA(ALT), ASA(FM&C), G-8 PA&E, and participating Army supplier commands, reviews and approves indirect rates for use in reimbursable agreements. Separate rates are developed for embedded and non-embedded support by each participating command.
Indirect: A cost not directly identified with a single, final customer. Frequently includes overhead expenses and general administrative expenses. Distributed through a ratio of the total indirect costs of a supplier command and the equitable direct cost base (customer commands).
Embedded: Staff augmentation of customer command’s core mission. May or may not be co-located the customer command.
Non-Embedded: Support outside the customer command’s core mission; sometimes manpower utilized to provide a deliverable. Examples include manpower conducting a test or a contracting officer awarding a contract.
FY21 Rate Board Memorandum