Exhibit_C_-_Certification_of_De_Minimis_Indirect_Cost_Rate.pdf
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- Attached to
- Master Agreement AZ|CTR066210
- Contract number
- CTR066210
- Issued by
- Arizona
About this file
This document is an Exhibit C, Certification of De Minimis Indirect Cost Rate form from the Arizona Department of Economic Security (ADES). The document allows a subrecipient to elect to use a 10% de minimis rate for indirect cost reimbursement, subject to specific eligibility criteria involving federal funding and cost accounting practices.
The certification outlines four key eligibility requirements: the subrecipient must have never received a federally-negotiated indirect cost rate, have received less than $35 million in direct federal funding for the requested fiscal year, apply the rate to Modified Total Direct Cost (MTDC), and consistently charge project costs as either direct or indirect without double-charging. The de minimis rate will be applied to a cost base including direct salaries, wages, fringe benefits, materials, supplies, services, travel, and up to the first $25,000 of each subaward. The subrecipient is responsible for proper application of the rate, with potential financial monitoring and fund return requirements if non-compliance is determined.
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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 .