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Indirect Cost Toolkit for CoC and ESG Programs


Date Published: March 2021


This toolkit has been developed to assist recipients and subrecipients under the Continuum of Care (CoC) and Emergency Solutions Grants (ESG) programs to better understand indirect costs—such as facility or administrative costs—and how they can be calculated and charged under these programs. Recipients can use this toolkit to make an informed decision concerning the best method for computing and seeking reimbursement for indirect costs under ESG and CoC program grants.

The contents of these materials, except when based on statutory or regulatory authority or law, do not have the force and effect of law and are not meant to bind the public in any way. These materials are intended only to provide clarity to the public regarding existing requirements under the law or agency policies.

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Tags: CoC ESG
Author Organization
  • HUD
Resource Approver
  • HUD Approved