Exhibit I Certification_of_De_Minimis_Indirect_Cost_Rate.pdf

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Attached to
AZ|CTR079509
Contract number
CTR079509
Issued by
Arizona

About this file

This document is a Certification of De Minimis Indirect Cost Rate form from the Arizona Department of Economic Security (ADES), designed for a subrecipient to certify eligibility for using up to a 15% indirect cost rate for federal award reimbursement. The document outlines specific criteria for qualification, including never having received a federally-negotiated indirect cost rate, receiving less than $35 million in direct federal funding for the fiscal year, and committing to consistent and non-duplicative cost charging practices.

The de minimis rate will be applied to Modified Total Direct Cost (MTDC), which encompasses direct salaries, wages, fringe benefits, materials, supplies, services, travel, and up to the first $50,000 of each subaward. Certain costs are explicitly excluded from MTDC, such as equipment, capital expenditures, patient care charges, rental costs, tuition, scholarships, and participant support costs. The subrecipient is responsible for proper rate application and will be subject to monitoring by ADES and/or the awarding federal agency, with potential fund return required if non-compliance is determined.

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Certification of De Minimis Indirect Cost Rate

(Name of subrecipient) elects to use up to the 15% 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 $50,000 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 $50,000. 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:

Exhibit I

Name of subrecipient elects to use:
Printed Name:
Title:
Date:

File details come from the government source that posted it. Updated .