38 CFR §21.443

1. (a)VEPFS grant funds may be used only to fund outcomes payments if an intervention achieves outcomes at a pre-set target level that has been agreed to in a PFS agreement before service delivery begins for a PFS project with a goal to improve employment outcomes for Veterans with service-connected disabilities.
2. (b)To pay for the indirect costs of administering a grant, regardless of whether an intervention achieves outcomes at a pre-set target level, a recipient may:
   1. (1)Use a Federally approved indirect cost rate (a rate already negotiated with the Federal Government);
   2. (2)Use a 10% de minimis rate of modified total direct costs;
   3. (3)Negotiate an indirect cost rate for the first time; or
   4. (4)Claim certain costs directly following 2 CFR 200.413.