This file is a Modified Total Direct Costs (MTDC) calculation table for XYZ Organization's budget submission. The organization has proposed total direct costs of $830,000, which include personnel ($100,000), fringe benefits ($50,000), travel ($55,000), equipment ($15,000), supplies ($6,000), contractual subawards ($509,000 distributed across four subawards ranging from $39,000 to $200,000), and other direct costs ($95,000 for venue and childcare support for training participants). The calculation applies exemptions totaling $408,000, consisting of the $15,000 equipment purchase, participant support costs of $73,000 (airline tickets, visa fees, lodging, and per diem), and the portion of each subaward exceeding $50,000 ($320,000 combined). This results in a Modified Total Direct Costs of $422,000, which generates an indirect cost rate of $63,300 based on a 15 percent De Minimis rate or NICRA.
The budget supports activities under the Department of State's Bureau of Democracy, Human Rights, and Labor (DRL) grant program "Documenting Human Rights Abuses and Countering DPRK Propaganda," funded through Assistance Listing 19.345 (International Programs to Support Democracy, Human Rights and Labor) as a cooperative agreement. DRL targets democracy and human rights programs globally with typical individual project awards ranging from $500,000 to $2 million, though award patterns have varied significantly with recent portfolio consolidation toward larger grants. The program supports civil society strengthening, independent media resilience, journalist safety, and documentation of human rights violations to support U.S. sanctions and diplomatic accountability efforts. Eligible applicants should refer to www.grants.gov for complete solicitation details, eligibility criteria, and submission requirements, with annual audits required under 2 CFR Subpart F and a seven-year records retention period.
