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Typically, the NFE informs the Federal awarding agency agency in the application proposal of its eligibility and intent to charge the de minimis rate in the application proposal . There is no requirement for the NFE to provide documentation showing that its indirect costs are at least 10-percent of its MTDC, although they are required to maintain appropriate documentation of all allowable costs charged to the award per 2 CFR 200.403 Factors affecting allowability of costs.
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