(a) This section sets out guidelines, procedures and decision criteria for the use of an indirect cost rate different from the negotiated rate or the authorized rate for the non-federal company`s DOI premiums. These are determined in accordance with 2 CFR 200.414 (c) (3) or (f). In this method, the rate is expressed as the percentage of indirect costs eligible for the selected base. The distribution base may be total direct cost (excluding capital expenditure and other distortions such as large sub-bonuses and assistance costs to participants), direct wages or other basic costs to achieve a fair distribution. DESCRIPTION – An interim rate is an interim rate set for a specified period to allow financing, execution and reporting of indirect costs until a permanent rate is set for that period. (ii) waiver requirements. Applications for waivers must be submitted to the DOI Office of Grants Management by the head of the main program. The waiver authorization requirement must include a description of the program and governance process to negotiate and/or communicate with recipients of indirect cost requirements under the program. The program must make its governance documentation, track differences and other program information available to the public. DESCRIPTION – A final rate is a permanent rate that is set after the actual costs of an organization for an ongoing year are known. A final rate is used to adjust the alleged indirect costs on the basis of an interim rate. (2) The basis for the modified total direct cost (MTDC) in cases where the recipient does not have an indirect cost allocation agreement negotiated by the federal government or with prior authorization from the public procurement office or office, where the basis for the indirect cost agreement of the recipient negotiated by the federal government is only a part of the MTDC (for example. (B) and that the use of the MTDC always results in an overall reduction in overall indirect costs.

MTDC is the base defined by 2 CFR 200.68, Modified Total Direct Cost (MTDC). Funding for these types of programs generally covers direct program expenditures, but not enough (or no indirect costs) borne by the non-profit organization in its institutions. As a result, not-for-profit organizations often do not receive enough funding to fully cover their costs. (3) The indirect case approval process, controlled by the program. Offices and offices with DOI-approved waivers that were in effect prior to October 29, 2019 are not required to resubmit them in accordance with the procedures set out in this paragraph (d) (3). The following requirements apply to the verification, approval and booking of programmatic indirect cost cancellations: When an organization has several important functions that benefit to varying degrees from its indirect costs, it may be necessary to categorize indirect costs into separate cost groups, which are then allocated individually to the recipient functions by a base that best measures the relative benefits.

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