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(2) Those governmental departments or agency units that are not required to submit their indirect cost rate proposals to their cognizant agency for indirect costs.  aSuch  Such entities must still develop an indirect cost proposal in accordance with the requirements under 2 CFR 200 and maintain the proposal and related supporting documentation for audit.  Examples of such departments or agencies are those whose cognizant federal agency is Health and Human Services (HHS).  In some situations, HHS may allow a governmental department or agency to develop their indirect cost rate proposal, but not require them to submit it for approval.  The reason for this is that HHS does not have the resources or capacity to review and approve all the indirect cost rate proposals from all of its different grantees.  In these cases, the governmental department or agency must still develop and document their indirect cost rate and be able to provide it to auditors if needed.

Do FEMA funds count towards the $35 million annual Federal funding criteria for using the 10% de minimis rate?

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