South Carolina Urban, Community and Pollinator Garden Projects is a grant from the U.S. Department of Agriculture – Natural Resources Conservation Service (NRCS) that funds the development of demonstration urban, community, and pollinator gardens across South Carolina.

The program uses cooperative agreements to leverage NRCS resources, address healthy food discrepancies, and encourage collaboration among conservation partners to combat hunger, promote health, and support local beautification. Projects may run between one and three years in duration.

Eligible applicants include state and local governments, nonprofits, and other entities in South Carolina working on soil and water conservation or Environmental Quality Incentives Program objectives.

South Carolina Urban, Community and Pollinator Garden Projects # South Carolina Urban, Community and Pollinator Garden Projects # Notice of Funding Opportunity (NFO) # No. USDA-NRCS-SC-MULTI-24-NOFO0001343 1 Notice of Funding Opportunity (NFO) Federal Awarding Agency Name: U.S. Department of Agriculture – Natural Resources Conservation Service Notice of Funding Opportunity Title: South Carolina Urban, Community and Pollinator Garden Projects Notice of Funding Opportunity Number: USDA-NRCS-SC-MULTI-24-NOFO0001343 Assistance Listing: This program is listed in the Assistance Listings (previously referred to as the Catalog of Federal Financial Assistance) on Sam.

gov under 10. 902 Soil and Water Conservation and 10. 912 Environmental Quality Incentives Program , which can be found at : https://sam.

gov/content/home . SAM is a web-based, government-wide application that collects, validates, stores, and disseminates business information about the federal government's trading partners in support of the contract awards, grants, and electronic payment processes. Notice of Funding Opportunity Summary This Notice of Funding Opportunity (NFO) is being released prior to appropriation and/or apportionment of funds for fiscal year 2024.

Enactment of additional continuing resolutions or an appropriations act may affect the availability or level of funding for this program.

The Natural Resources Conservation Service (NRCS), an agency under the United States Department of Agriculture (USDA), is announcing potential availability of cooperative agreements for the purpose of leveraging NRCS resources, addressing healthy food discrepancies and encouraging collaboration between conservation partners to address hunger, health, and local-level beautification through providing technical assistance for the development of demonstration urban, community and pollinator gardens.

Proposals are requested for competitive consideration for cooperative agreement awards for projects between 1 and 3 years in duration located in the State of South Carolina. See Section C. 1 of this announcement for eligible applicant type.

This notice identifies the objectives, eligibility criteria, and application instructions for projects. Proposals will be screened for completeness and compliance with the provisions of this notice. Incomplete and/or noncompliant proposals will be eliminated from competition, and notification of elimination will be sent to the applicant.

For new users of Grants. gov, see Section D. of the full Notice of Funding Opportunity for information about steps required before submitting an application via Grants.

gov. 2 Applicants must submit their applications via Grants. gov by 11:59 pm Eastern Time on May 4, 2024. For technical issues with Grants.

gov, contact Grants. gov Applicant Support at 1-800-518-4726 or support@grants. gov .

Awarding agency staff cannot support applicants regarding For inquiries specific to the content of the NFO requirements, contact the federal awarding agency contact (section G of this NFO). Please limit questions to those regarding specific information contained in this NFO (such as dates, page numbers, clarification of discrepancies, etc.). Questions related to eligibility, or the merits of a specific proposal will not be addressed.

The agency anticipates making selections by June 1, 2024, and expects to execute awards by August 30, 2024 . These dates are estimates and are subject to change. Federal Funding Floor and Ceiling Amounts The estimated funding floor for this opportunity is $25,000 and the estimated funding ceiling is $100,000.

The funding floor means the minimum agreement funding amount for the Federal share per agreement awarded. The ceiling is the maximum agreement funding amount for the Federal share per agreement awarded. These numbers refer to the total agreement amount, not any specific budget period.

Federal Financial Assistance Training The funding available through this NFO is Federal financial assistance. Grants 101 Training is highly recommended for those seeking knowledge about Federal financial assistance. The training is free and available to the public via https://www.

cfo. gov/resources/federal-financial- It consists of five modules covering each of the following topics: 1) laws, regulations, and guidance; 2) financial assistance mechanisms; 3) uniform guidance administrative requirements; 4) cost principles; and 5) risk management and single audit. FPAC agencies also apply Federal financial assistance regulations to certain non-assistance awards (e.g., non-assistance cooperative agreements).

3 A. PROGRAM DESCRIPTION .............................................................................................. 4 B.

FEDERAL AWARD INFORMATION .............................................................................. 5 1. Available Funding ......................................................................................................

5 2. Type of Award ........................................................................................................... 5 C.

ELIGIBILITY INFORMATION .......................................................................................... 6 1. Eligible Applicants .....................................................................................................

6 2. Other ........................................................................................................................... 6 3.

Match .......................................................................................................................... 7 D. APPLICATION AND SUBMISSION INFORMATION ..................................................

7 1. Information for New Users of Grants. gov .............................................................

7 2. Electronic Application Package ............................................................................. 10 3.

Content and Form of Application Submission .................................................... 11 4. Submission Dates and Times and Correspondence ...........................................

18 5. Intergovernmental Review ..................................................................................... 19 6.

Funding Restrictions ............................................................................................... 19 E. APPLICATION REVIEW INFORMATION ...................................................................

20 1. Review and Selection Process ............................................................................... 20 2.

Merit/Technical Criteria ......................................................................................... 21 3. Administrative and Risk Criteria ............................................................................

23 4. Awards Over the Simplified Acquisition Threshold (if applicable) ................... 24 F.

FEDERAL AWARD ADMINISTRATION INFORMATION ......................................... 24 1. Federal Award Notices ...........................................................................................

24 2. Administrative and National Policy Requirements ............................................. 24 3.

Reporting .................................................................................................................. 25 4. Audit Requirements ................................................................................................

26 G. FEDERAL AWARDING AGENCY CONTACT ............................................................. 26 H.

OTHER INFORMATION ................................................................................................ 26 APPENDIX A - Instructions for Completing SF424 APPENDIX B – Instructions for Completing SF424A APPENDIX C – Budget Narrative Guidance 4 The authorizing statutes and regulations for this opportunity are: Soil and Water Conservation: 16 U.S.C.

590a-590f, 590q, 7 CFR part 610 Environmental Quality Incentives Program: 16 U.S.C. 3839aa-3839aa-9, 7 CFR part 1466 The goals and objectives of this program are: • Foster agricultural innovation. • Increase food security through assistance and access to nutritious and affordable food.

• Increase capacity, sustainability, and economic vitality in rural and tribal communities. • Promote environmental justice by maximizing sustainable and green economic development in urban, rural, and tribal communities. Emphasis will be placed on projects that: • Implement innovative, new ways to address small scale garden spaces.

• Utilize climate smart practices, particularly conservation cover, to protect soil health even for projects where planting doesn’t occur within the soil profile. • Develop garden spaces that cater to native and specialty crops.

Through the South Carolina Food Connection Community Garden Project, South Carolina NRCS has made pivotal strides in addressing food insecurity in numerous, underserved communities across the State of South Carolina. Projects under this funding opportunity would continue the work of this initiative while potentially being implemented in more communities (urban and rural) within the State.

As urban areas continue to lose green spaces, communities are losing native species of shrubs, flowers, plants, and small trees. This opportunity encourages conservation partners to engage in the creation of pollinator and beautification projects.

As part of the USDA’s Urban Agriculture toolkit, the South Carolina NRCS Urban, Community and Pollinator Garden Project endeavors to provide technical and financial assistance to eligible entities for gardens for food production, community beautification and native species reproduction. Proposed projects must be performed in the State of South Carolina. 5 B.

FEDERAL AWARD INFORMATION The Federal funding agency expects to award approximately $500,000 through this opportunity. However, the agency retains the discretion to award a larger or lesser amount. This NFO is being released prior to appropriation and/or apportionment of funds for current fiscal year Enactment of additional continuing resolutions or an appropriations act may affect the availability or level of funding for this program .

b. Start Dates and Performance Periods Projects may be between 1 and 3 years in duration. Applicants should plan their projects based on an estimated project start date of September 1, 2024.

The agency expects to make 10 award(s). The agency plans to award a cooperative agreement pursuant to this opportunity. Depending on the nature of a particular proposal received, the agency may elect to negotiate an alternate award type with the selected applicant.

The agency will be substantially involved in the work performed under the agreement and will undertake activities such as the following: a. Authority to suspend work if specifications or work statements are not met. b.

Review and approval of one stage of work before another may begin. c. Review and approval of substantive provisions of proposed subawards or contracts beyond existing Federal policy.

d. Agency and recipient collaboration or joint participation. e.

Highly prescriptive agency requirements that limit recipient discretion. f. Review and approval of key personnel.

g. Direct agency operational involvement or participation during the activity. The agency does not expect to award procurement contracts associated with this NFO.

c. Eligibility of Renewal or Supplemental Project Applications Applications for renewal or supplementation of existing projects are not eligible to compete with applications for new Federal awards. An application for renewal means an application submitted to continue an existing agreement that meets the objectives and requirements of this NFO.

An application for supplementation of 6 an existing project means an application to add components to an existing agreement so that it would meet the objectives and requirements in this NFO. C. ELIGIBILITY INFORMATION Applicants and applications must meet eligibility criteria by the application deadline to be considered for award.

Eligible applicant type is determined by the implementing program statute. Applicant entities identified in the SAM. gov exclusions database as ineligible, prohibited/restricted, or excluded from receiving Federal contracts and certain Federal assistance and benefits will not be considered for Federal funding, as applicable to the funding being requested under this Federal program (2 CFR 200.

206(d)). Neither foreign entities nor individuals are eligible to apply for this opportunity. Eligibility for this opportunity is limited to the following entity types: a.

City or township governments c. Independent school districts d. Native American tribal governments (Federally recognized) e.

Native American tribal organizations (other than Federally recognized tribal governments) f. Nonprofits having a 501(c)(3) status with the IRS (other than institutions of higher education) g. Nonprofits that do not have a 501(c)(3) status with the IRS (other than institutions of higher education) h.

Private institutions of higher education i. Public and State-controlled institutions of higher education j. Public housing authorities/Indian housing authorities l.

Special district governments Any award made pursuant to this NFO will be made to a single entity. Applicants that apply as “partnerships” or other similar groupings must clearly describe the relationship between the applicant and the “partner” parties. In all but exceptional cases, it must be reflected in the award as an awardee/sub awardee relationship.

An applicant organization may submit more than one application for different projects or proposing different approaches. In the case of applications submitted as revisions or corrections to a previously submitted application under this NFO, the agency will consider the last application submitted prior to the established deadline.

Awards made pursuant to this NFO are not Farm Bill incentive contracts; therefore, the awards in and of themselves are not limited by the payment limitation in 16 USC 7 Chapter 58.

However, any agricultural producers receiving a payment through participation in a project awarded under this NFO must meet the eligibility requirements of 7 CFR Part 12 and 7 CFR Part 1400 and have control of the land involved for the term of the proposed award period. There is no match requirement for this opportunity. There is no competitive advantage to applicants who voluntarily provide a match.

D. APPLICATION AND SUBMISSION INFORMATION 1. Information for New Users of Grants.

gov While a Grants. gov account is not required to download an NFO and related documents, it is required to submit an application. If your organization has never submitted an application via Grants.

gov, please be aware that there are several steps you must take to register your organization before you can submit an application. Completing those steps can take a significant amount of time, plan accordingly. b.

Register to Apply through Grants. gov Applicants should read the registration instructions carefully and prepare the information requested before beginning the registration process. Reviewing and assembling the required information before beginning the registration process will alleviate last-minute searches for required information.

For assistance with the registration process, contact Grants. gov Applicant Support, available 24/7, at 1-800-518-4726 or support@grants. gov .

Organizations must complete all steps to register (steps i. through v. below).

Complete organization instructions are included on Grants. gov here: https://www. grants.

gov/applicants/applicant-registration/ Although creating a Grants. gov account online can be completed online in minutes, SAM registrations may take several weeks. Therefore, organizations should begin the process early to ensure they have sufficient time to complete registration and meet required application submission deadlines.

Individuals (those submitting on their own behalf) are not subject to the Unique Entity Identifier (UEI) or SAM requirement and may begin with step iii. , Create a Grants. gov Account, listed below.

(Note: Individuals are not eligible for all opportunities.) i. Obtain a UEI: All entities applying for funding must have a UEI issued by SAM.

gov. Applicants must enter the UEI in the data entry field labeled "UEI" on the SF-424 form. ii. Register with SAM: All organizations (entities) must register with System for Award Management (SAM) to apply online through Grants.

gov. Failure to register with SAM will prevent your organization from applying through Grants. gov. SAM registration must be renewed annually. Part of the SAM registration process includes designating an Electronic Business Point of Contact (EBiz POC).

The EBiz POC plays an integral part in the organization’s Grants. gov registration and application process. The individual in that role must authorize all other roles in Grants.

gov. For more detailed instructions for registering with SAM, refer to https://www. grants. gov/applicants/applicant-registration/ iii.

Create a Grants. gov Account: From the Grants. gov webpage (https://www.

grants. gov/ ), click “Register” in the top right-hand corner and follow the on-screen instructions. v.

EBiz POC Authorized Profile Roles: After you register with Grants. gov and create an Organization Applicant Profile, you must establish roles for individuals in the organization. The Authorized Organizational Representative (AOR) role is critical; it gives an individual permission to complete and submit applications on behalf of the organization.

Without this role, the organization cannot submit any applications. The request for role assignment will be routed to the organization’s EBiz POC for approval. Once approved, the AOR can submit an application online.

For more detailed instructions about creating a EBiz POC authorized profile on Grants. gov, refer to https://www. grants.

gov/applicants/applicant-registration/ebiz-poc-authorizes-profile-roles Track Role Status: To track your role request, refer to https://www. grants. gov/applicants/applicant-registration/track-profile-role- When applications are submitted through Grants.

gov, the name of the organization applicant with the AOR role that submitted the application is inserted into the signature line of the application, serving as the electronic signature. The EBiz POC must authorize people who are able to make legally binding commitments on behalf of the organization as a user with the AOR role. This step (step c.

v. above) is often missed, and it is crucial for valid and timely submissions. Workspace is a shared, online environment where members of a grant team may simultaneously access and edit different webforms within an application.

For each NFO, you can create individual instances of a workspace. An applicant can start an application in Workspace and return to work on it later within Workspace. Applicants using unreliable internet connections should be aware that the process of completing the Workspace can take some time.

Therefore, applicants should allow enough time to prepare and submit the application before the package closing date. f. Apply for an Opportunity Below is an overview of applying on Grants.

gov. For complete instructions on how to apply for opportunities, refer to https://www. grants. gov/applicants/workspace-overview/ If the Apply button in the opportunity is not active (greyed out), the user does not have the appropriate permissions or has an incomplete applicant registration.

For additional information, refer to https://grantsgovprod. wordpress. com/2023/06/08/unlock-the-mystery-of-the- scenarios/#:~:text=The%20Apply%20button%20will%20be,to%20view%20the% i.

Create a Workspace: Creating a workspace allows you to complete an application online and route it through your organization for review before submitting. ii. Complete a Workspace: Add participants to the workspace to work on the application together, complete all the required forms online or by downloading PDF versions, and check for errors before submission.

The Workspace progress bar will display the status of your application process as you apply. As you apply using Workspace, you may click the blue question 10 mark icon near the upper-right corner of each page to access context-sensitive help. • Adobe Reader: If you decide not to apply by filling out webforms you can download individual PDF forms in Workspace.

The individual PDF forms can be downloaded and saved to your local device storage, network drive(s), or external drives, then accessed through Adobe Reader. NOTE: Visit the Adobe Software Compatibility page on Grants. gov to download the appropriate version of the software at https://www.

grants. gov/applicants/adobe-software-compatibility • Mandatory Fields in Forms: In the forms, you will note fields marked with an asterisk and a different background color. These fields are mandatory fields that must be completed to successfully submit your application.

• Complete SF-424 Fields First: The forms are designed to fill in common required fields across other forms, such as the applicant name, address, and UEI. Once it is completed, the information will transfer (i.e., prepopulate) to the other forms. iii.

Submit a Workspace: An application may be submitted through workspace by clicking the Sign and Submit button on the Manage Workspace page, under the Forms tab. Grants. gov recommends submitting your application package at least 24-48 hours prior to the close date to provide you with time to correct any potential technical issues that may disrupt the application submission.

iv. Track a Workspace Submission: After successfully submitting a workspace application, a Grants. gov Tracking Number (GRANTXXXXXXXX) is automatically assigned to the application.

The number will be listed on the Confirmation page that is generated after submission. Using the tracking number, access the Track My Application page under the Applicants tab or the Details tab in the submitted workspace. For additional training resources, including video tutorials, refer to https://www.

grants. gov/applicants/applicant-training 2. Electronic Application Package Applicants interested in submitting an application in response to this NFO must submit it via Grants.

gov; the agency will not accept applications submitted via email or any other method. No exceptions will be made for applicants experiencing issues with Grants. gov unless a known system wide Grants.

gov issue is identified, in which case the deadline will be extended for all applicants, as appropriate. Applicants are urged to submit early to the Grants. gov system.

11 For technical issues with Grants. gov, contact Grants. gov Applicant Support, available 24/7, at 1-800-518-4726 or support@grants.

gov . Awarding agency staff cannot support applicants regarding Grants. gov accounts.

Address to Request Application Package All information necessary to apply for this opportunity is included in the Grants. gov opportunity announcement. 3.

Content and Form of Application Submission The agency may choose not to consider applications that fail to comply with the required content, format, and page limits, or those that are incomplete. Do not submit video files or files larger than 10MB. File names of attachments must be limited to 50 characters, may not include special characters (e.g., &, –, *, %, /, #), periods (.)

, blank spaces or accent marks, and must be unique (i.e., no other attachment may have the same file name). An underscore (example: my_Attached_File. pdf) may be used to separate a file name.

Attachments must NOT To be considered for funding under this opportunity, an application must contain the documents in a-g below. (Standard Form 424 Application for Federal Assistance) See Instructions for Completing SF 424 located in the appendices section. Each page must be numbered and have one-inch margins.

The text of the project narrative must be single spaced and typed in a standard typeface (e.g., Times New Roman, Arial, Courier) with no smaller than 12-point font. The project narrative must not exceed six pages. This page limitation applies to the project narrative only.

i. Project/Purpose Summary: (First page of application. 250 words, ½ page maximum.)

A good summary will provide a frame of reference for the reviewer as they begin the review process. It should be clear, concise, and interesting. The summary should be one to three paragraphs long and include the Project Title.

The summary should include one or two sentences about each of the following: the applicant organization, the need motivating the request, the purpose of the project, the project start and end dates, the measurable outcomes and methodology, other organizations that will be involved, and the project total cost, funds already obtained, and the amount requested in this proposal. ii. Amount Requested in this Proposal.

Introduction: (One (1) page narrative maximum.) This section should introduce your organization to 12 the reviewer and lend credibility to your organization’s ability to successfully manage a federal agreement. The response should be succinct, offer a good balance between quantitative and qualitative information, and be free of unnecessary verbiage.

It should include a brief history of the organization, including its mission statement and goals, important past events or accomplishments, a description of your clientele, including demographic information, organizational funding sources.

Describe your history of successfully managing these federal and nonfederal agreements, including meeting and complying with reporting requirements, submitting final acceptable technical reports, and reporting on progress made in achieving the results under those agreements. iii. Needs Assessment: (One (1) -page maximum.)

The problem statement, or needs assessment, is critical to the success of your application. It is the justification for your proposal and should focus on the condition that your proposal will address. Use care to ensure your proposal makes no unsupported assumptions.

Your Needs Assessment should demonstrate the tie -in to the organizational mission and goals, describe the issue or problem, and the history of, and need for, the proposed innovation, provide statistical and authoritarian evidence that clearly supports the need identified in the proposal and supports a high probability for success and makes a compelling case for the project funding based demonstrated client needs. iv.

Program Objectives: (One (1) -page maximum.) This section of the proposal should demonstrate project outcomes, not project activities. You should be using language that supports increasing, decreasing or reducing the problems identified in the need’s assessment.

This section should describe any impact on underserved communities. Avoid including topics that pertain to providing, establishing, or developing a method to address the problem. Your objectives should include at least one objective for each problem identified in the Needs Assessment.

Each objective must be specific, measurable, achievable, realistic, and contain a timeline for completion. An example objective would be: At the end of the 3 -day workshop, 70% of participants will demonstrate at least a 30% increase or better in pre/post -test exams. Be sure to describe how the outcomes will be measured.

v. Deliverables: (Deliverables Table plus two (2) -page narrative maximum.) Methods, activities and procedures explain to the reviewer the steps that will be taken to complete the objectives identified in the previous section.

This section demands clarity and justification in describing how the objectives will be met. Use care to present a reasonable number of activities that can be completed within the grant period. Clearly describe the program client and the program activities, their sequence, and explain your reason for choosing this combination of activities.

Provide a detailed description of how the project will be organized and 13 managed. Include a list of key project personnel, their relevant education or experience, and their anticipated contributions to the project. Explain the level of participation required in the project by government and nongovernment entities and identify who will participate in monitoring and evaluating the project.

vi. Evaluation: (One half (1/2) -page maximum.) This section should clarify your objectives, define the ease with which they can be measured, and clearly state the criteria for how success will be measured using quantifiable methods.

Your evaluation methods should determine the extent to which the program has achieved its stated objectives and the extent to which the objectives contributed to the program success. Further, your evaluation should determine whether the delivered program was consistent with the initial plan and identify which program activities individually contributed to the effectiveness of the program.

The following documents do not count toward the above stated page limit. Declaration of previous projects and Past Performance. If the applicant has previously received an award (either at the National or State levels), list the following for each award and provide a short summary of the completed project’s outcomes.

If the project is ongoing, provide the anticipated outcomes. Each description should be no more than a half page: • Agreement number (Federal Award Identifying Number) • Year of award expiration Is this same proposal being submitted for another active funding opportunity? If yes, include in the Current and Pending support document.

Response does not affect the competitive selection process. c. Standard Form (SF) 424A, Budget Information - Non-Construction Programs Fill in all spaces as appropriate.

Section B, Item 6, Column 1 should reflect the agency funds, and Column 2 should reflect the applicant’s matching funds. This form is the summary budget for the project and should include the full project totals on pages one and two. See Instructions for Completing SF 424A located in the appendices section.

Refer to Section D of this opportunity for information regarding indirect costs. Errors in the SF-424A regarding classifying costs may be negotiated after selection. In a separate document titled “Budget Narrative,” explain and justify all 14 requested budget items/costs.

(Refer to the budget narrative guidance located in the appendices section.) Detail how the totals on the SF-424A were determined and demonstrate a clear connection between costs and the proposed project activities. For personnel salary costs, include the base-line salary figures and the estimates of time (as percentages) to be directly charged to the project.

Describe any item that under the applicable Federal cost principles requires the agency’s approval and estimate its cost. The pages included as the budget narrative to not count toward the page limit. Errors in the budget narrative regarding classifying costs may be negotiated after selection.

Refer to the Budget Narrative Guidance located at the end of this document regarding procurement standards when including contracts for goods or services. Sole-source contracting is prohibited without proper justification. See Procurement Standards located at 2 CFR 200.

317-327. i. Build America, Buy American.

“Buy America” preference applies to Federal financial assistance awards that include construction components, even if it is funded by both Federal and non-Federal funds under the award. Subawards should conform to the terms and conditions of the Federal award from which they flow. A Buy America preference only applies to articles, materials, and supplies that are consumed in, incorporated into, or affixed to a construction project.

Refer to the General Terms and Conditions for additional information: https://www. fpacbc. usda.

gov/about/grants-and-agreements/award- terms-and-conditions/index. html ii. Indirect Costs Recovery.

If requesting indirect costs, provide the calculation specifying the amounts used in applying the base (the base specified in the applicable rate agreement) by the applicable rate. The calculation can be displayed in different formats but must capture the components (i.e., amounts used in determining the base and the rate applied to the base). A.

To be eligible to recover any indirect costs under a Federal award, recipients must either 1) have a current negotiated indirect cost rate agreement (NICRA) with a Federal agency that has not expired; or 2) qualify for use of the de minimis rate authorized by 2 CFR 200. 414(f) and described below. For-profit entities (if eligible to apply) must obtain a NICRA from their cognizant agency.

USDA will not accept an indirect cost agreement that is not a NICRA, for example, those negotiated or approved by the Defense Contract Audit Agency or the Defense Contract Management Agency. A copy of the applicant’s current NICRA must be provided with the application (see section D(3)(i)). Indirect costs may not be recovered under an expired NICRA.

For applicants negotiating a NICRA, provide 15 a copy of the indirect cost rate proposal submitted to the cognizant agency. See section D(3)(h) below for how to submit a NICRA as part of the application. B.

Any non-Federal entity (except State and local governments that receive more than $35 million per year in Federal funding) that does not have a current negotiated (including provisional) rate may elect to charge a de minimis rate of 10 percent of modified total direct costs (MTDC) which may be used indefinitely.

No documentation is required to justify the 10 percent de minimis indirect cost rate, simply indicate in your budget narrative that the recipient elects to use the de minimis rate.

Modified Total Direct Cost (MTDC) means all direct salaries and wages, applicable fringe benefits, materials and supplies, services, travel, and up to the first $25,000 of each subaward (regardless of the period of performance of the subawards under the award).

MTDC excludes equipment, capital expenditures, charges for patient care, rental costs, tuition remission, scholarships and fellowships, participant support costs and the portion of each subaward in excess of $25,000. Other items may only be excluded when necessary to avoid a serious inequity in the distribution of indirect costs, and with the approval of the cognizant agency for indirect costs. C.

As described in 2 CFR 200. 403 , costs must be consistently charged as either indirect or direct costs but may not be double charged or inconsistently charged as both. If chosen, this methodology once elected must be used consistently for all Federal awards until such time as a non-Federal entity chooses to negotiate for a rate, which the non-Federal entity may apply to do at any time.

D. A recipient may voluntarily reduce or waive recovery of indirect costs at its sole discretion and must not be encouraged or coerced in any way to do so by the agency. iii.

Indirect Costs Limitations. A. In accordance with USDA’s annual appropriations act, indirect costs will be limited to no more than 10 percent of total direct costs for non-profit organizations or institutions of higher education that receive a cooperative or contribution agreement.

Other types of entities are not subject to this statutory limitation. An applicant subject to the statutory limitation with a current NICRA, must calculate indirect costs as follows. First, multiply the NICRA rate by the base stated in the NICRA to arrive at Amount A.

Next, multiply the statutory limit of 10 percent by the total of all direct costs to 16 arrive at Amount B. The lower of Amount A and B is the amount of indirect cost to include on the budget. B.

Applicants not subject to a statutory limitation, which have a current NICRA must calculate indirect costs using the rate and base specified in their NICRA. C. Recipients are prohibited from shifting unallowable indirect costs to another Federal award unless