HQDA Rate Board Approved Indirect Rates


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

    Pub Date
    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
    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
    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.
    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   Coming Soon