The HHS Division of Cost Allocation found that many grantees offer subsidized child care centers and have negotiated costs associated with such centers into their employee benefit rates. No grantee was identified that covers such costs through indirect costs. To clarify, child care support is generally covered as a fringe benefit cost and administrative support is recovered as an indirect cost. Administrative support normally cannot be covered by direct costs for this purpose. Direct charges for administrative costs are allowable when the conditions in 45 CFR 75, Subpart E, are met and the provision of temporary support for this purpose is not included.