MTDC Calculation Table.xlsx

This is a Modified Total Direct Costs (MTDC) calculation table for XYZ Organization that demonstrates budget preparation methodology for the Global Rapid Response Fund for Advancing Fundamental Freedoms cooperative agreement opportunity administered by the Department of State Bureau of Democracy, Human Rights and Labor (CFDA 19.345). The organization's total direct costs of $830,000 include personnel ($100,000), fringe benefits ($50,000), travel expenses ($55,000 for airfare, visas, lodging, and per diem), equipment ($15,000 for a generator), supplies ($6,000 for a laptop), contractual subawards totaling $509,000 across four partners, and other direct costs of $95,000 comprising contractual services, venue rental, and childcare support for female training participants.

The MTDC calculation applies $408,000 in exemptions, including the first $50,000 of each subaward with remaining portions ($320,000 total) excluded from the indirect cost base, $73,000 in participant support costs (airfare, visa fees, lodging, per diem, venue, and childcare), and $15,000 in equipment costs, resulting in a modified total direct cost base of $422,000. At a 15 percent de minimis indirect cost rate (or NICRA equivalent), the organization would claim $63,300 in indirect costs. This budget structure reflects compliance with federal cost accounting standards applicable to grants under 19.345, which funds democracy, human rights, and rule-of-law initiatives globally with recent award activity indicating project grants typically ranging from $500,000 to $2 million.