If our subrecipient will be using the 10% de minimis rate are they allowed to also use that rate on their cost share funds? We’ve searched through UG and other google searches and have been unable to find whether the de minimis rate is allowed on cost share funds.

In case I am not clear with my question here is an example. Since we do have a federally negotiated rate of 51% our cost share MTDC is 165,000 so we would also reflect $84,150 in F&A for cost share. Our sub recipient cost share MTDC is $78,000 could they then show $7,800 as F&A by using the 10% de minimis rate?

Thank you,

Shellie Mosher, CFRA | Associate Director | Grants and Contracts | Western Michigan University | Ph: 269.387.4727