HQDA Rate Board Approved Indirect Rates

Purpose: The Army Indirect Rate Board is an Army 2-Star level general officer steering committee that provides senior leader guidance, recommendations, and endorsement for reimbursable activities with a focus on annual approval of indirect rates charged by the servicing agency. The Army Indirect Rate Board will ensure reimbursable activities maintain statutory and regulatory compliance to achieve transparency, audit, budget, and resourcing efficiency goals.

Scope: The Army Indirect Rate Board is applicable to servicing Army agencies that receive Reimbursable Budget Authority (RBA) and are party to intra-agency agreements in which a reimbursable rate is charged to collect indirect costs. Requesting Army agencies that are charged reimbursable indirect rates may also participate. Instructions will be sent out annually with the specific Commands and submission requirements.

The Board is chaired by:

  • Deputy Assistant Secretary of the Army for Cost and Economics (DASA-CE)
  • Deputy Director of Army Budget (DASA-BU)
  • Deputy Director of Program Analysis and Evaluation (PA&E), DCS, G-8
Rate Board Documents - (CAC Required)

FY 25 Rate Board Memoranda

Command
Pub Date
Description
Spreadsheet Report
AFC-DEVCOM 2 OCT 24 Indirect rates (per work hour) developed based on:
  • 1. Three tiers of support
  • 2. Basic vs. Comprehensive
  • 3. Cost Center
 **Download**
AMC-ACC 2 OCT 24 Indirect rates (per work hour) developed via two tiers of support. Costs are broken out by each ACC Directorate/ Receiving Activity combination.
  • Tier 1: Standard ACC directorate indirect costs
  • Tier 2: ACC-APG location specific indirect costs
 **Download**
AMC-AMCOM 2 OCT 24 Assessed indirect cost applied to either each touch time (direct) work-hour or work-year purchased. **Download**
AMC-CECOM 2 OCT 24 Indirect rates established based on co-located and non co-located support. Indirect rates should be applied based on the applicable activity supplied. **Download**
AMC-TACOM 2 OCT 24 Indirect rate developed based on three tiers of support. Rates are applied to each touch time (direct) work-year purchased.
  • Tier 1 is for all reimbursable support.
  • Tier 2 is for ILSC Reimbursable support. Tier 2 cost is additive to Tier 1 cost.
  • Tier 3 is for ILSC material fielding and training support. Tier 3 cost is additive to Tiers 1 & 2 costs.
 **Download**
ATEC 2 OCT 24 Separate indirect rates approved for each identified test center. Rate should be applied for each touch time (direct) labor hour purchased. Additional information on methodology and computation of rate is provided. **Download**
SMDC 2 OCT 24 Assessed indirect and direct touch time labor (DTTL) proposed rates attached. **Download**
USACE-AGC 2 OCT 24 A single rate within a specified range is approved for the US Army Corps of Engineers, Army Geospatial Center. This rate should be applied for each direct touch time labor (DTTL) hour purchased. Additional information on methodology and computation of rate is provided. **Download**

FY 24 Rate Board Memoranda

Command
Pub Date
Description
Spreadsheet Report
AFC-DEVCOM 13 NOV 23 Indirect rates (per work hour) developed based on:
  • 1. Three tiers of support
  • 2. Embedded vs Non-Embedded Support
  • 3. Cost Center
 **Download**
AMC-ACC 13 NOV 23 Indirect rates (per work hour) developed via two tiers of support. Costs are broken out by each ACC Directorate/ Receiving Activity combination.
  • Tier 1: Standard ACC directorate indirect costs
  • Tier 2: ACC-APG location specific indirect costs
 **Download**
AMC-AMCOM 13 NOV 23 Assessed indirect cost applied to either each touch time (direct) work-hour or work-year purchased. **Download**
AMC-CECOM 13 NOV 23 Indirect rates established based on co-located and non co-located support. Indirect rates should be applied based on the applicable activity supplied. **Download**
AMC-TACOM 13 NOV 23 Indirect rate developed based on three tiers of support. Rates are applied to each touch time (direct) work-year purchased.
  • Tier 1 is for all reimbursable support.
  • Tier 2 is for ILSC Reimbursable support. Tier 2 cost is additive to Tier 1 cost.
  • Tier 3 is for ILSC material fielding and training support. Tier 3 cost is additive to Tiers 1 & 2 costs.
 **Download**
ATEC 13 NOV 23 Separate indirect rates approved for each identified test center. Rate should be applied for each touch time (direct) labor hour purchased. Additional information on methodology and computation of rate is provided. **Download**
SMDC 13 NOV 23 Assessed indirect and direct touch time labor (DTTL) proposed rates attached. **Download**
USACE-AGC 13 NOV 23 A single indirect rate (59%) is approved for the US Army Corps of Engineers, Army Geospatial Center. This rate should be applied for each direct touch time labor (DTTL) hour purchased. Additional information on methodology and computation of rate is provided. **Presentation**

FY 23 Rate Board Memoranda

Command
Pub Date
Description
Spreadsheet Report
AFC-DEVCOM 19 AUG 22 Indirect rates (per work hour) developed based on:
  • 1. Three tiers of support
  • 2. Embedded vs Non-Embedded Support
  • 3. Cost Center
 **Download**
AMC-ACC 14 SEP 22 Indirect rates (per work hour) developed via two tiers of support. Costs are broken out by each ACC Directorate/ Receiving Activity combination.
  • Tier 1: Standard ACC directorate indirect costs
  • Tier 2: ACC-APG location specific indirect costs
 **Download**
AMC-AMCOM 14 SEP 22 Assessed indirect cost applied to either each touch time (direct) work-hour or work-year purchased. **Download**
AMC-CECOM 20 SEP 22 Indirect rates established based on co-located and non co-located support. Indirect rates should be applied based on the applicable activity supplied. **Download**
AMC-TACOM 14 SEP 22 Indirect rate developed based on three tiers of support. Rates are applied to each touch time (direct) work-year purchased.
  • Tier 1 is for all reimbursable support.
  • Tier 2 is for ILSC Reimbursable support. Tier 2 cost is additive to Tier 1 cost.
  • Tier 3 is for ILSC material fielding and training support. Tier 3 cost is additive to Tiers 1 & 2 costs.
 **Download**
ATEC 2 SEP 22 Separate indirect rates approved for each identified test center. Rate should be applied for each touch time (direct) labor hour purchased. Additional information on methodology and computation of rate is provided. **Download**
USACE-AGC 9 SEP 22 A single indirect rate (59%) is approved for the US Army Corps of Engineers, Army Geospatial Center. This rate should be applied for each direct touch time labor (DTTL) hour purchased. Additional information on methodology and computation of rate is provided. **Presentation**

FY 22 Rate Board Memoranda

Command
Pub Date
Description
Spreadsheet Report
AFC-DEVCOM 08 SEP 21 Indirect rates (per work hour) developed based on:
  • 1. Three tiers of support
  • 2. Embedded vs Non-Embedded Support
  • 3. Cost Center
**Download**
AMC-ACC 02 AUG 21 Indirect rates (per work hour) developed via two tiers of support. Costs are broken out by each ACC Directorate/ Receiving Activity combination.
  • Tier 1: Standard ACC directorate indirect costs
  • Tier 2: ACC-APG location specific indirect costs
 **Download**
AMC-AMCOM 02 AUG 21 Assessed indirect cost applied to either each touch time (direct) work-hour or work-year purchased. **Download**
AMC-CECOM 02 AUG 21 Indirect rates established based on co-located and non co-located support. Indirect rates should be applied based on the applicable activity supplied. **Download**
AMC-TACOM 02 AUG 21 Indirect rate developed based on three tiers of support. Rates are applied to each touch time (direct) work-year purchased.
  • Tier 1 is for all reimbursable support.
  • Tier 2 is for ILSC Reimbursable support. Tier 2 cost is additive to Tier 1 cost.
  • Tier 3 is for ILSC material fielding and training support. Tier 3 cost is additive to Tiers 1 & 2 costs.
**Download**
ATEC 30 AUG 21 Separate indirect rates approved for each identified test center. Rate should be applied for each touch time (direct) labor hour purchased. Additional information on methodology and computation of rate is provided. **Download**
USACE-AGC N/A   Not Available

FY 21 Rate Board Memoranda

Command
Pub Date
Description
Spreadsheet Report
AFC-CCDC 21 AUG 20 Indirect rates (per work hour) developed based on:
  • 1. Three tiers of support
  • 2. Embedded vs Non-Embedded Support
  • 3. Cost Center
 **Download**
AMC-ACC 21 AUG 20 Indirect rates (per work hour) developed via two tiers of support. Costs are broken out by each ACC Directorate/ Receiving Activity combination.
  • Tier 1: Standard ACC directorate indirect costs
  • Tier 2: ACC-APG location specific indirect costs
 **Download**
AMC- AMCOM 21 AUG 20 Assessed indirect cost applied to either each touch time (direct) work-hour or work-year purchased. **Download**
AMC- CECOM 21 AUG 20 Indirect rates established based on co-located and non co-located support. Indirect rates should be applied based on the applicable activity supplied. **Download**
AMC- TACOM 21 AUG 20 Indirect rate developed based on three tiers of support. Rates are applied to each touch time (direct) work-year purchased.
  • Tier 1 is for all reimbursable support.
  • Tier 2 is for ILSC Reimbursable support. Tier 2 cost is additive to Tier 1 cost.
  • Tier 3 is for ILSC material fielding and training support. Tier 3 cost is additive to Tiers 1 & 2 costs.
 **Download**
ATEC 21 AUG 20 Separate indirect rates approved for each identified test center. Rate should be applied for each touch time (direct) labor hour purchased. Additional information on methodology and computation of rate is provided. **Download**
USACE- AGC 21 AUG 20   Not Available