Page History
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[78 FR 78608, Dec. 26, 2013, as amended at 79 FR 75886, Dec. 19, 2014]
Appendix VII to 2 CFR Part 200 (D)(1)(b) Submission and Documentation of ProposalsAnchor appVII appVII
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Yes. As long as the State fish and wildlife agency has never had an indirect cost rate approved by its cognizant Federal agency and it meets the requirements established under Appendix VII to Part 200—States and Local Government and Indian Tribe Indirect Cost Proposals (D)(1)(b).
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What entities are not allowed to charge the 10% de minimis rate for indirect?
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Non-Federal entities that have previously had an approved indirect cost rate are not eligible to use the 10% de minimis rate. Additionally, 2 CFR 200 Appendix VII (D) outlines two basic groups of entities that are not allowed to charge the 10% de minimis rate for indirect:
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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. 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?
Yes. FEMA funds are considered Federal funds.
How do I determine if my State fish and wildlife agency has ever had an approved indirect cost rate?
Typically the budget office would have record of the State fish and wildlife agencies approved indirect cost rate. If not, the State fish and wildlife agency could consult with the WSFR Regional Office. Additionally, the Interior Business Center would also be able to inform the State fish and wildlife agency if they have ever had an approved indirect cost rate.
What type of indirect base can you apply the 10% de minimis towards?
2 CFR 200.414(f) states that an eligible non-Federal entity who elects to charge the 10% de minimis may only apply the rate to Modified Total Direct Costs (MTDC). The MTDC as a base removes "distorting items" (i.e. capital expenditures, contracts, and subgrants). Non-Federal entities are allowed to charge the 10% de minimis to the first $25,000 of its subgrants and contracts.
10% De Minimis Indirect Cost Rate
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