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<p class="MsoNormal"><span style="font-family:"Aptos",sans-serif">Hello – <o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-family:"Aptos",sans-serif"><o:p> </o:p></span></p>
<p class="MsoNormal"><span style="font-family:"Aptos",sans-serif">We have the following situation with a Federal grant:<o:p></o:p></span></p>
<ul style="margin-top:0in" type="disc">
<li class="MsoListParagraph" style="margin-left:0in;mso-list:l1 level1 lfo3"><span style="font-family:"Aptos",sans-serif">Our Indirect Cost rate is based on pay only and excludes fringe<o:p></o:p></span></li><li class="MsoListParagraph" style="margin-left:0in;mso-list:l1 level1 lfo3"><span style="font-family:"Aptos",sans-serif">We have a subaward >50K who are taking indirect costs as well<o:p></o:p></span></li><li class="MsoListParagraph" style="margin-left:0in;mso-list:l1 level1 lfo3"><span style="font-family:"Aptos",sans-serif">I’m determining if the subaward >50K affects how much indirect cost we can take.
<o:p></o:p></span></li><li class="MsoListParagraph" style="margin-left:0in;mso-list:l1 level1 lfo3"><span style="font-family:"Aptos",sans-serif">My stance is that the only indirect cost rate the 2 CFR 200 states that a subaward >50K affects is
<a href="https://www.ecfr.gov/current/title-2/part-200/section-200.1#p-200.1(Modified%20Total%20Direct%20Cost%20(MTDC))">
Modified Total Direct Cost (MTDC)</a>. Since our indirect cost rate is not MTDC, then the subaward >50K doesn’t reduce our portion of indirect cost. <o:p></o:p></span></li><li class="MsoListParagraph" style="margin-left:0in;mso-list:l1 level1 lfo3"><span style="font-family:"Aptos",sans-serif">Am I missing another 2 CFR 200 reference that applies to this situation?<o:p></o:p></span></li></ul>
<p class="MsoNormal"><span style="font-family:"Aptos",sans-serif"><o:p> </o:p></span></p>
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<p class="MsoNormal"><span style="font-family:"Aptos",sans-serif">Respectfully - <o:p>
</o:p></span></p>
<p class="MsoNormal"><span style="font-family:"Aptos",sans-serif"><o:p> </o:p></span></p>
<p class="MsoNormal"><span style="font-family:"Aptos",sans-serif">Susan Trombley, MBA<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-family:"Aptos",sans-serif">Assistant Comptroller, Grants<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-family:"Aptos",sans-serif">Finance<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-family:"Aptos",sans-serif">Southeastern Oklahoma State University<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-family:"Aptos",sans-serif">425 W. University<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-family:"Aptos",sans-serif">Durant, OK 74701<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-family:"Aptos",sans-serif">P: 580.745.2884<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-family:"Aptos",sans-serif">E: strombley@se.edu<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-family:"Aptos",sans-serif">W: </span><a href="https://www.se.edu/financial-aid/research-and-sponsored-programs/"><span style="font-family:"Aptos",sans-serif">https://www.se.edu/financial-aid/research-and-sponsored-programs/</span></a><span style="font-family:"Aptos",sans-serif"><o:p></o:p></span></p>
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