Exhibit_C_-_Certification_of_De_Minimis_Indirect_Cost_Rate.pdf
PDF 168 KB Posted
- Attached to
- Master Agreement AZ|CTR066191
- Contract number
- CTR066191
- Issued by
- Arizona
About this file
Certification of De Minimis Indirect Cost Rate
Exhibit C is a certification form used by the Arizona Department of Economic Security (ADES) for subrecipients of federal awards to elect use of the 10% de minimis indirect cost rate for reimbursement purposes. This document establishes the framework through which eligible subrecipients can apply a simplified indirect cost methodology rather than negotiating a federally-determined rate, thereby streamlining administrative processes for both the subrecipient and ADES as the administering state agency.
A subrecipient is eligible to use the de minimis rate if it has never received a federally-negotiated indirect cost rate, has received less than $35 million in direct federal funding for the fiscal year in question, and agrees to consistent cost accounting practices without double-charging. The 10% rate applies to Modified Total Direct Costs (MTDC), which includes direct salaries, wages, fringe benefits, materials, supplies, services, travel, and up to $25,000 of each subaward, while excluding equipment, capital expenditures, patient care charges, rental costs, tuition remission, scholarships, fellowships, and participant support costs. The subrecipient bears responsibility for proper application of the rate and remains subject to monitoring and compliance verification by ADES and the awarding federal agency under 2 CFR 200 standards, with any funds determined to be non-compliant required to be returned to ADES.
View the file
Other files
Show all 22
On GovTribe
Work with this file
- Download the original file
- Contacts named in this file
- Similar government files
- Ask GovTribe AI about this file
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 .