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<p class="MsoNormal"><span style="font-family:"Aptos",sans-serif">Hi Susan,<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 an IDC rate similar to yours, and in a case like this, I would say you are correct.<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">The total amount of the award, including the subaward total, is not affected by the amount you are taking in IDC because your IDC is only a percentage of pay from your institution and not any
of the other costs (it would likely be the same amount whether you had the subaward cost or not). The subaward IDC is likely calculated differently, often a FNR MTDC calc, but even then, there shouldn’t be any impact to your IDC (unless otherwise specified
in the RFP).<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">I hope this helps (and isn’t more confusing)!<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"><b><i><span style="font-family:"Corbel",sans-serif;color:#002060">Gina Slaughter Gordon,</span></i></b><b><i><span style="font-family:"Aptos",sans-serif;color:#002060"> M.A., Ph.D.<o:p></o:p></span></i></b></p>
<p class="MsoNormal"><span style="font-family:"Calibri Light",sans-serif;color:#002060">Director, Office of Research<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-family:"Calibri Light",sans-serif;color:#002060"> & Sponsored Programs, Academic Affairs<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-family:"Calibri Light",sans-serif;color:#002060">The University of Central Oklahoma<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-family:"Calibri Light",sans-serif;color:#002060">NUC 341, Box 132<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-family:"Calibri Light",sans-serif;color:#002060">Ph.405-974-5268 / Fax 405-974-3818<o:p></o:p></span></p>
<p class="MsoNormal"><b><span style="font-family:"Calibri Light",sans-serif;color:#002060"><a href="https://www.uco.edu/academic-affairs/office-research-sponsored-programs/"><span style="color:blue">UCO ORSP Website</span></a> /
<a href="https://www.uco.edu/academic-affairs/office-research-sponsored-programs/grants/external-grant-submission-procedures">
External Grant Routing</a> / <a href="https://uco.infoready4.com/#homePage">FOC Grants</a></span></b><span style="font-family:"Aptos",sans-serif"><o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-family:"Aptos",sans-serif"><o:p> </o:p></span></p>
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<p class="MsoNormal"><b>From:</b> Okgrants <okgrants-bounces@lists.onenet.net> <b>
On Behalf Of </b>Susan Trombley<br>
<b>Sent:</b> Tuesday, April 29, 2025 12:19 PM<br>
<b>To:</b> Oklahoma regional university administrators and faculty about grantsmanship <okgrants@lists.onenet.net><br>
<b>Subject:</b> [Okgrants] Indirect Cost Rate Calculation<o:p></o:p></p>
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<p class="MsoNormal"><o:p> </o:p></p>
<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:l0 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:l0 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:l0 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:l0 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:l0 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: <a href="mailto:strombley@se.edu">
strombley@se.edu</a><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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