1. Review implementation of a 10% de minimis rate.
2. Understand differences in how funding sources are calculating modified total direct costs (MTDC).
3. Be aware of potential challenges as a result of implementing a 10% de minimis rate.
The Uniform Guidance gave nonfederal entities a new method of charging indirect and certain administrative costs to grants using a 10% de minimis indirect cost rate. This session is for non-federal entities that currently utilize the 10% de minimis option, are thinking of implementing it, or have subrecipients that use a 10% de minimis rate.