Section 576.109 - Indirect costs(a)In general. ESG grant funds may be used to pay indirect costs in accordance with 2 CFR part 200, subpart E.(b)Allocation. Indirect costs may be allocated to each eligible activity under § 576.101 through § 576.108 , so long as that allocation is consistent with 2 CFR part 200, subpart E.(c)Expenditure limits. The indirect costs charged to an activity subject to an expenditure limit under § 576.100 must be added to the direct costs charged for that activity when determining the total costs subject to the expenditure limit. 76 FR 75974 , Dec. 5, 2011, as amended at 80 FR 75939 , Dec. 7, 2015