Agreement K2871 - Laserfiche WebLink

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to charge a de mini mis rate of 10 percent of Modified Total Direct Costs (MTDC) which may be used indefinitely. Costs must be consistently charged as either indirect or .direct costs but may not be double charged or inconsistently charged as both (2 CFR § 200.403 ). If chosen, this methodology, once elected, must be used consistently for all Federal awards until such time when a recipient chooses to negotiate for a rate, which the recipient may apply to do at any time. All applicants who elect to charge a de mini mis rate of 10 percent must use the MTDC as the base. MTDC is defined in 2-tFR § 200.68 as all direct salaries and wages, applicable fringe benefits, materials and supplies, services, travel, and up to the first $25,000 of each subaward (regardless of the period of performance of the subawards under the award). MTDC excludes equipment, capital expenditures, charges for patient care, rental costs, tuition remission, scholarships and fellowships, participant support costs, and the portion of each subaward in excess of $25,000. Other items may be excluded only when necessary to avoid a serious inequity in the distribution of indirect costs, and with the approval of the cognizant Agency for indirect costs. If a non-Federal entity chooses to negotiate for a rate, the non-Federal entity must contact its cognizant Agency for indirect costs. Federally Negotiated Indirect Cost Rates Unless otherwise required by statute or regulation, AMS will accept Federally negotiated rates. These requirements flow down through the pass-through entities affecting subawards. 8.2 Allowable and Unallowable Costs and Activities The following table summarizes allowable and unallowable costs in common categories for AMS grant programs. This section is not intended to be all-inclusive. The recipient should consult the Federal Cost Principles (Subpart E.-Cost Pri nciples of ,2 CFR § 200 ) for the complete explanation of the allowability of costs. If recipients have questions concerning the allowability of costs after reviewing this section, they should contact their AMS representative. Note: Allowable costs listed below may also be cost shared or brought as part of the required match. Unallowable costs cannot be brought as a match. Affected Cost Category AMS Grant Description, Guidance and Exceptions Program(s) Advisory Councils ALL Unallowable for costs incurred by advisory councils or committees. Alcoholic Beverages ALL with exceptions Unallowable for alcoholic beverages unless the cost is associated with fulfilling the purpose of the grant program, and either approved in the application or with prior written approval. 9