Description
Delivered by the Defense Contract Audit Agency (DCAA), this comprehensive on-demand course explores the full life cycle of indirect rates, from fundamental concepts through finalization.
You will learn about:
- Indirect cost allocation, including G&A and overhead costs
- The relationship between indirect costs and the activities or products they support
- How to build allocation bases
- How to select appropriate allocation methods, such as direct labor hours, machine hours, or total cost
- The purpose and importance of provisional billing rates
- The difference between interim and final indirect rates
- The process for finalizing indirect rates
- How to prepare for the final rate submission
By the end of the course, you will have a clearer understanding of how indirect rates are developed, applied, billed, and finalized.
Target Audience: Government contractors—particularly businesses working with the Department of Defense—that need to establish, manage, bill, or finalize indirect cost rates. This training is especially relevant for small business owners, accounting and finance professionals, controllers, CFOs, contract administrators, pricing and proposal specialists, and GovCon consultants specializing in accounting, compliance, or cost allocation.
Meet Your Instructor:

PEGGY GALINDO, Customer Specialist – Small Business Program Coordinator, DCAA Small Business Program
Ms. Galindo is a Customer Specialist and Coordinator for the DCAA Small Business Program located at the agency’s Headquarters in Ft. Belvoir, VA. As the Small Business Coordinator, she provides support, education, and guidance on audit requirements and compliance with government contracting regulations. She has extensive experience in government auditing within the Department of War (DOW) and other federal entities, spanning 17 years. Prior experience includes working in the banking industry providing portfolio management support. Ms. Galindo earned a Bachelor of Science in Business Administration with a concentration in Finance, complemented by a Minor in Accounting from the University of Puerto Rico, and Masters’ Degrees in Global Management and International Business.





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