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Not applicable ☐ ☐ c. When the State agency reviews the local agencies' indirect cost rate agreements, the review includes (check all that apply): ☐Required submission of indirect cost agreement by the local agency to the State agency ☐Assessment of how the rate or method is applied (correct time period, percentage, and base) ☐Verification that the State agency had previously approved the local agency to negotiate such an agreement ☒Post-review or audit to ensure the rate was applied correctly ☐Other documentation related to the establishment and charging of indirect costs (list): N/A ☐Not applicable ADDITIONAL DETAIL: NSA Expenditures Appendix and/or Procedure Manual (citation): Appendix V. A Indirect Cost Rate Agreement 2023 11