Indirect costs can be reported as match, but it must be allocated based on program expense and on your approved indirect cost rate or the de minimis rate if you do not have your own agreement.
This project #90CCDG0002 is supported by the Administration for Community Living (ACL), U.S. Department of Health and Human Services (HHS) as part of a financial assistance award totaling $10,364,463 with 75 percent funded by ACL/HHS and $3,458,052 or 25 percent funded by non-government source(s). The contents are those of the author(s) and do not necessarily represent the official views of, nor an endorsement, by ACL/HHS, or the U.S. Government.