Exhibit_C_-_Certification_of_De_Minimis_Indirect_Cost_Rate.pdf
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- Attached to
- Master Agreement AZ|CTR066201
- Contract number
- CTR066201
- Issued by
- Arizona
About this file
This document is an Exhibit C form for Certification of De Minimis Indirect Cost Rate, prepared for submission to the Arizona Department of Economic Security (ADES). The form allows a subrecipient to elect use of a 10% de minimis rate for indirect cost reimbursement, subject to specific eligibility criteria related to federal funding and cost accounting practices.
The certification outlines detailed requirements for calculating indirect costs, which apply to Modified Total Direct Costs (MTDC). The base for calculation includes direct salaries, wages, fringe benefits, materials, supplies, services, travel, and up to the first $25,000 of each subaward. Certain costs are explicitly excluded, such as equipment, capital expenditures, patient care charges, and subaward amounts exceeding $25,000. The subrecipient must consistently charge project costs as either direct or indirect, without double-charging, and is subject to monitoring by ADES or the awarding federal agency. Non-compliance may result in funds being required to be returned to ADES.
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Text version
Exhibit C
Certification of De Minimis Indirect Cost Rate
(Name of subrecipient) elects to use the 10% de Minimis rate for indirect cost reimbursement and certifies that it meets each of the following eligibility criteria:
1. The subrecipient has never received a Federally-negotiated indirect cost rate for any federal awards.
2. The subrecipient has received less than $35 million in direct federal funding for the fiscal year requested.
3. The de minimis rate approved will be applied to Modified Total Direct Cost (MTDC). This base includes all direct salaries and wages, applicable fringe benefits, materials and supplies, services, travel, and up to the first $25,000 of each subaward (regardless of the period of performance of the subawards under the award). MTDC excludes equipment, capital expenditures, charges for patient care, rental costs, tuition remission, scholarships and fellowships, participant support costs and the portion of each subaward in excess of $25,000. Other items may only be excluded when necessary to avoid a serious inequity in the distribution of indirect costs.
4. The project costs will be consistently charged as either indirect or direct and will not be double charged or inconsistently charged as both.
The proper use and application of the de Minimis rate is the responsibility of the subrecipient and subject to monitoring by the Arizona Department of Economic Security (ADES) and/or the awarding federal agency. If financial monitoring results in the determination of non-compliance with 2 CFR 200 and/or other applicable federal guidelines, funds must be returned to ADES.
SUBMITTED BY AUTHORIZED REPRESENTATIVE:
Signature:
Printed Name:
Title:
Date:
| Name of subrecipient elects to use: |
| Printed Name: |
| Title: |
| Date: |
File details come from the government source that posted it. Updated .