NIGP 95102: Auxiliary Administrative Cost

NIGP 95102 Auxiliary Administrative Cost, an Item code, covers overhead and indirect administrative expenses that state and local governments allocate to grants, contracts, and special programs — a function that appears across finance and administration departments but generates few standalone procurement opportunities in the traditional RFP or RFQ sense. State and local bodies typically manage auxiliary administrative costs through internal cost allocation policies, grant accounting frameworks, and indirect-cost-rate negotiations with federal agencies rather than through competitive solicitations for external vendors. The code sits within grant and entitlement administration workflows, where finance staff calculate allowable overhead percentages, document indirect costs, and pass those figures through to program budgets; it does not typically represent a category where jurisdictions issue notices to bid on services or products.

No recent state and local contract opportunities appear in the available procurement records under this code. The classification functions primarily as an accounting category within internal finance operations — a line item in cost proposals and budget allocations — rather than as a procurement driver that generates RFPs, RFQs, ITBs, or similar solicitation activity. Business development professionals should focus elsewhere unless an issuing body explicitly identifies auxiliary administrative costs as a distinct vendor-supplied service within a broader solicitation.