Back to Federal guidance
Program Year 2025 WIOA Indian and Native American grants
Summary ETA gives WIOA Section 166 Indian and Native American grantees their program year 2025 Comprehensive Services and Supplemental Youth Services allotments. It explains the Grants.gov documents and a process for seeking a higher administrative cost limit. Tribes using the separate Public Law 102-477 route receive funds through the Interior Department rather than this application process.
Document
Federal guidance
Agency
U.S. Department of Labor, Employment and Training Administration (ETA)
Document number
TEGL No. 12-24
Date issued
May 22, 2025
Status
Active
ETA lists this advisory as active. It prints an expiration date of Continuing and no rescissions; its 30-day application window has passed.
Status last verified October 24, 2026
Apply this to your situation
This page explains the general guidance. Ask about your specific situation and see what current federal labor law says, with citations.
About this page: The full text below is the official document from U.S. Department of Labor, Employment and Training Administration (ETA). Ezel adds the plain-English summary and tracks the document's status. The official source linked on this page is authoritative for any reliance.
CLASSIFICATION
EMPLOYMENT AND TRAINING ADMINISTRATION INA PY 2025 Funding Allocations
ADVISORY SYSTEM CORRESPONDENCE SYMBOL
U.S. DEPARTMENT OF LABOR OWI-DINAP
Washington, D.C. 20210 DATE
May 22, 2025
ADVISORY: TRAINING AND EMPLOYMENT GUIDANCE LETTER NO. 12-24
TO: ALL WORKFORCE INNOVATION AND OPPORTUNITY ACT (WIOA)
SECTION 166 INDIAN AND NATIVE AMERICAN (INA) GRANTEES
FROM: LORI FRAZIER BEARDEN
Acting Assistant Secretary
SUBJECT: Program Year 2025 Funding Allotments and Application Instructions for the
WIOA Section 166 Indian and Native American Programs Grantees
1. Purpose. To provide WIOA Section 166 Indian and Native American (INA) Program grantees
with Comprehensive Services Program (CSP) and Supplemental Youth Services Program
(SYSP) funding allotments for Program Year (PY) 2025.
2. Action Requested. Grantees must follow the requirements in this guidance to receive PY 2025
funding. Applications and all documents must be submitted through the Grants.gov website
https://www.grants.gov/ within 30 days from the issue date of this Training and Employment
Guidance Letter (TEGL). We will not accept applications through the mail, email, or fax. For
Federally recognized tribes that participate in Public Law 102-477, the Employment and
Training Administration (ETA) will transfer PY 2025 WIOA Section 166 INA Program funds to
the Department of the Interior (DOI), Bureau of Indian Affairs, Office of Indian Services,
Division of Workforce Development. These tribes are not required to submit the documents
requested in this TEGL but should instead follow DOI’s requirements for receiving funds.
3. Summary and Background.
a. Summary - ETA is issuing this TEGL to:
1) Notify WIOA INA Program grantees of PY 2025 grant allocation amounts;
2) Provide submission requirements to receive grant funding; and
3) Describe the process for requesting an increase in the administrative cost limit.
b. Background – On March 15, 2025, the Full-Year Continuing Appropriations and Extensions
Act, 2025, was signed into law, authorizing continued FY 2025 appropriations for federal
agencies and extending various expiring programs and authorities. The Act provides $60
million for the WIOA section 166 INA CSP program. Of this amount, $600,000 will be set-
aside for compliance training pursuant to 20 CFR 684.270(e). Therefore, the total amount
available for the INA CSP is $59,400,000. This amount will be allocated to INA Program
grantees using the formula at 20 CFR 684.270(b).
RESCISSIONS EXPIRATION DATE
None Continuing
The Act also provides $948,130,000 for PY 2025 WIOA Youth Activities. After reducing
the appropriation by $10,230,000 for set asides authorized by the Act and reserving
$925,200 for Migrant and Seasonal Farmworker (MSFW) Youth, $936,974,800 is available
for WIOA Youth activities. Of this amount, 1.5 percent is reserved for the WIOA Section
166 INA SYSP. Accordingly, $14,054,622 is available for PY 2025 SYSP and will be
allotted to INA Program grantees to provide supplemental services to low-income Native
American youth on or near Indian reservations and in Oklahoma, Alaska, and Hawaii. ETA
will allocate SYSP funds to WIOA INA Program grantees using the formula described in
the WIOA regulations at 20 CFR 684.440.
4. Details.
a. Use of Updated U.S. Census Bureau Data in PY 2024 Funding Allotments and Hold-
Harmless – As required by WIOA, ETA is using the most recent U.S. Census Bureau data
available for the WIOA Section 166 INA Program allotment formula. The updated WIOA
Service Delivery Area data along with CSP and SYSP Census numbers can be found at:
dol.gov/agencies/eta/dinap/census.
To minimize program disruptions, and pursuant to WIOA 20 CFR 684.270(c), ETA
continues to implement a three-year phase-in or “hold-harmless” methodology to adjust
funding allotments resulting from use of the updated population data in the funding formula.
The phase-in of updated Census data will prevent drastic losses in grantee funding amounts
by limiting grantee losses to five percent in PY 2024, 10 percent in PY 2025 and 20 percent
in PY 2026 compared to the grantee’s PY 2023 funding level. Accordingly, for PY 2025,
ETA will limit grantee funding losses to 10 percent of the grantee’s PY 2023 funding
amount after adjusting for the change in the PY 2025 funding appropriation amount.
b. Submission Requirements – ETA encourages application submission as soon as possible
and within 30 days from the issue date of this TEGL. Applicants must submit a separate
application package when requesting CSP Adult funding and SYSP Youth funding.
Grantees must submit the following forms through Grants.gov for each application type:
i. SF-424, Application for Federal Assistance. An electronically submitted SF-424 through
Grants.gov constitutes an official signed document. The SF-424 must identify the legal
name of the grantee organization, along with the organization's address, its Unique
Entity Identification number (UEI) and its Employer Identification Number (EIN), all of
which must match the same information listed in the organization’s current registration
with the System for Award Management (SAM), found at https://www.sam.gov/. Item
#11 of the SF-424 must include the Assistance Listing #17.265 for Native American
Employment and Training. Please review the SF-424 instructions document included on
Grants.gov to ensure the correct completion of the SF-424. The total funding amount
entered under the Estimated Funding section (item #18) must match the allotment
amount referenced in Attachment I.
ii. SF-424A, Budget Information – Non-Construction Programs Form. Please review the
SF-424A instructions document included on Grants.gov to ensure the correct completion
of the SF-424A. The total funding amount entered must match the allotment amount. See
Attachment I for allotment amounts.
iii. Budget Narrative. The Budget Narrative must follow the detailed instructions provided
in Attachment II. Each line item/category amount on the Budget Narrative must also
match the line item/category amount totals listed on the SF-424A.
iv. Negotiated Indirect Cost Rate Agreement (NICRA) or Cost Allocation Plan. Grantees
that use a NICRA or Cost Allocation Plan (CAP) must submit a current copy of the
NICRA or CAP as part of this application. If a new NICRA has been requested but not
finalized, the grantee must include a copy of the request. Please include the letter
showing the date it was submitted. Note: If a grantee includes indirect charges on line 6.j
of the SF-424A, the grantee must submit a NICRA or CAP unless the grantee elects to
charge a de minimis rate. If a grantee elects not to charge indirect costs, there is no need
to include a NICRA or CAP.
c. Request for an Administrative Cost Rate Above 15 Percent – Administrative costs are
defined in the WIOA regulations at 20 CFR 683.205(b) and 20 CFR 683.215. The grant
terms and conditions limit administrative costs for INA grants to 15 percent. However, ETA
will approve administrative cost rates of more than 15 percent, but not greater than 20
percent, when the grantee submits acceptable justification. To request an increase to the
Administrative Cost Rate, grantees must include within their Budget Narrative a narrative
section that clearly makes the request and includes a description of the conditions that exist
within its organizations that require an administrative cost rate above 15 percent. Such
conditions may include:
i. The amount and nature of on-going direct and indirect administrative costs.
ii. Local economic conditions such as the cost to rent space, paying salaries that are
competitive with other employers in the local area to attract qualified and experienced
employees, providing salary increases and other pay incentives to retain good
employees.
iii. The amount and nature of any uncontrollable increases in the grantee’s current
administrative costs that are unusual one-time expenses, including significant increases
to basic administrative cost components such as rent or staff salaries. (Supporting
documentation is required.)
iv. How the grantee already supplements the funds it receives from ETA for administrative
expenditures with funds from other sources in order to meet its necessary administrative
costs.
d. Grants.gov Submission Process - To submit the application package through Grants.gov, an
individual with the grantee organization must be registered as an Authorized Organization
Representative with Grants.gov. Follow the steps below to submit the required documents
for PY 2025 funding through Grants.gov.
Step 1: Go to Grants.gov.
Step 2: Click on LOGIN in the upper right-hand corner of the screen and log in with
your username and password.
Step 3: Once you are logged into Grants.gov, select the APPLICANTS tab on the
Grants.gov homepage and then select Apply Now from the pull-down menu.
Step 4: In the Funding Opportunity Number field, enter “ETA-INAP-TEGL-12-24-IA”
to submit the CSP adult application and enter “ETA-INAP-TEGL-12-24-IY” to
submit the SYSP youth application. After entering the Funding Opportunity
Number, go down to the Application Filing Name field and enter an application
filing name and click on Create Workspace. Note: The Applicant Filing Name
can be any name you wish to use, however, ETA recommends that the file name
identifies the application as a CSP adult grant or a SYSP youth grant. For
example, if you are submitting the application for the CSP adult funding, you
may want to name it something like “ABC_Tribe_PY25_CSP_Adult” and if it is
an application for the SYSP youth funding, you may want to name it something
like “ABC_Tribe_PY25_SYSP_Youth”.
Step 5: Click on the links in the Application Package Forms and complete all required
forms.
5. Inquiries. Please direct questions to your Federal Project Officer.
6. References.
• Full-Year Continuing Appropriations and Extensions Act, 2025 (Public Law 119-4, March
15, 2025) available at: https://www.congress.gov/bill/119th-congress/house-bill/1968
• Section 166 of the WIOA (29 U.S.C. 3221):
https://www.govinfo.gov/content/pkg/USCODE-2022-title29/html/USCODE-2022-title29-
chap32-subchapI-partD-sec3221.htm
• WIOA; Department of Labor Only, Final Rule at 20 C.F.R. Part 684:
https://www.ecfr.gov/current/title-20/chapter-V/part-684
• TEGL 05–24, October 8, 2024, Implementation of the 2024 Revisions to the Office of
Management and Budget (OMB) Guidance for Federal Financial Assistance available at:
TEGL 05-24 | U.S. Department of Labor
7. Attachment. Attachment I: PY 2025 INA Program Adult and Youth Funding Allocations
Attachment II: Funding Restrictions and Budget Narrative Instructions
Attachment I
U.S. Department of Labor
Employment and Training Administration
WIOA Title I, Sec. 166 Indian and Native American Program
PY 2025 Funding Estimates
Total Adult and Youth Appropriation Amount $60,000,000 $14,054,622
Less 1% for Compliance Training $600,000 $0
Total Adult and Youth Allocations $59,400,000 $14,054,622
Type State Grantee Name Adult Youth
AL Inter-Tribal Council of Alabama $290,444 $5,166
AL Poarch Band of Creek Indians $90,865 $0
477 AK Aleutian-Pribilof Islands Association $29,103 $12,299
477 AK Association of Village Council Presidents $560,191 $248,311
477 AK Bristol Bay Native Association $113,820 $44,072
477 AK Central Council of Tlingit and Haida Indian Tribes $209,665 $71,680
477 AK Chugachmiut $26,827 $15,040
477 AK Cook Inlet Tribal Council, Inc $426,950 $136,879
477 AK Copper River Native Association $18,024 $8,570
477 AK Kawerak Incorporated $188,399 $81,606
477 AK Kenaitze Indian Tribe $54,820 $22,876
477 AK Knik Tribe $51,199 $23,029
477 AK Kodiak Area Native Association $40,001 $13,754
477 AK Maniilaq Association $155,089 $71,592
477 AK Metlakatla Indian Community $22,878 $7,158
477 AK Orutsararmuit Native Council $63,176 $22,629
477 AK Tanana Chiefs Conference $278,952 $104,059
AZ American Indian Association of Tucson $592,162 $0
AZ Colorado River Indian Tribes $76,636 $54,360
AZ Gila River Indian Community $628,963 $221,315
AZ Hopi Tribal Council $227,150 $115,609
477 AZ Hualapai Tribe $38,150 $18,363
AZ Inter Tribal Council of Arizona, Inc. $100,639 $45,238
AZ Navajo Nation $5,998,062 $2,808,366
477 AZ Pascua Yaqui Tribe $113,393 $66,502
AZ Phoenix Indian Center, Inc. $1,820,717 $0
AZ Quechan Indian Tribe $33,060 $21,167
AZ Salt River Pima-Maricopa Indian Community $130,906 $52,393
AZ San Carlos Apache Community College $384,193 $203,221
477 AZ Tohono O'Odham Nation $401,973 $232,290
AZ White Mountain Apache Tribe $554,874 $243,620
AR American Indian Center of Arkansas, Inc. $356,341 $0
CA California Indian Manpower Consortium, Inc. $3,278,121 $129,053
CA Native American Health Center, Inc. $484,814 $0
CA Northern California Indian Development Council, Inc. $624,560 $69,420
CA Southern California American Indian Resource Center, Inc. $708,050 $0
CA Tule River Tribal Council $139,153 $16,227
CA United American Indian Involvement $1,616,307 $0
CO Denver Indian Center Inc. $800,162 $0
CO Ute Mountain Ute Tribe $84,922 $20,812
FL Florida Governor's Council on Indian Affairs, Inc. $1,348,533 $0
FL Miccosukee Tribe of Indians $208,320 $14,936
HI Alu Like, Inc. $1,295,152 $1,834,495
477 ID Nez Perce Tribe $80,779 $25,150
477 ID Shoshone-Bannock Tribes, Inc $194,221 $52,642
KS United Tribes of Kansas and Southeast Nebraska, Inc. $252,433 $10,735
LA Inter-Tribal Council of Louisiana, Inc. $508,409 $3,673
ME Penobscot Indian Nation $210,283 $23,015
477 MA Mashpee-Wampanoag Indian Tribal Council, Inc. $56,745 $0
477 MI Grand Traverse Band of Ottawa & Chippewa Indians $35,043 $5,411
MI Inter-Tribal Council of Michigan, Inc. $95,245 $39,367
MI Little Traverse Bay Band of Odawa Indians $134,340 $0
MI Michigan Indian Employment and Training Services, Inc. $335,133 $0
MI North American Indian Association of Detroit, Inc. $152,327 $0
MI Sault Ste. Marie Tribe of Chippewa Indians $179,422 $27,556
MI Southeastern Michigan Indians. Inc. $84,215 $0
MN American Indian Opportunities, Inc. $251,724 $0
477 MN Bois Forte Reservation Tribal Council $30,099 $8,363
MN Fond Du Lac Reservation $193,987 $27,139
MN Leech Lake Band of Ojibwe $43,789 $56,003
477 MN Mille Lacs Band of Ojibwe Indians $55,652 $21,791
MN Minneapolis American Indian Center $373,821 $0
MN Northwest Indian OIC $131,068 $0
477 MN Red Lake Nation $259,169 $90,263
477 MN White Earth Reservation Tribal Council $137,759 $56,083
MS Mississippi Band of Choctaw Indians $337,439 $95,987
MO American Indian Council $767,511 $8,570
477 MT Assiniboine and Sioux Tribes $258,284 $126,095
477 MT Blackfeet Tribal Business Council $284,232 $127,170
477 MT Business Committee of the Chippewa Cree Tribe $143,894 $56,733
477 MT Confederated Salish & Kootenai Tribes $284,102 $127,319
477 MT Fort Belknap Community Council $136,538 $53,259
MT Little Big Horn College $164,156 $80,554
MT Montana United Indian Association $324,419 $0
MT Northern Cheyenne Tribe $205,548 $90,592
NE Omaha Tribe of Nebraska $85,852 $42,848
NE Ponca Tribe of Nebraska $270,183 $0
477 NE Winnebago Tribe of Nebraska $55,254 $21,892
NV Inter-Tribal Council of Nevada $414,647 $64,755
NV Las Vegas Indian Center, Inc. $326,655 $0
477 NV Reno Sparks Indian Colony $26,981 $9,564
477 NV Shoshone-Paiute Tribes $139,050 $13,466
NM Alamo Navajo School Board, Inc. $84,294 $45,296
NM Eight Northern Indian Pueblo Council $69,398 $30,522
NM Five Sandoval Indian Pueblos, Inc. $166,022 $85,451
NM Jicarilla Apache Tribe $69,935 $29,991
NM Mescalero Apache Tribe $101,454 $58,051
NM National Indian Youth Council $1,932,016 $0
477 NM Ohkay Owingeh $29,661 $14,426
NM Pueblo of Acoma $154,318 $28,157
NM Pueblo of Isleta $62,729 $30,803
477 NM Pueblo of Laguna $96,708 $34,278
477 NM Pueblo of Taos $38,510 $17,139
477 NM Pueblo of Zuni $304,315 $127,170
NM Ramah Navajo School Board, Inc. $119,415 $30,747
NM Santo Domingo Tribe $94,744 $42,554
Native American Community Services of Erie & Niagara Counties,
NY Inc. $347,197 $10,161
477 NY Seneca Nation of Indians $225,051 $49,592
477 NY St. Regis Mohawk Tribe $131,548 $35,983
477 NC Eastern Band of Cherokee Indians $110,193 $58,051
NC Guilford Native American Association $105,552 $0
NC Lumbee Regional Development Association, Inc. $1,450,519 $0
NC North Carolina Commission of Indian Affairs $834,737 $0
477 ND Spirit Lake Sioux Tribe $169,969 $77,521
477 ND Standing Rock Sioux Tribe $260,664 $128,773
477 ND Three Affiliated Tribes $178,610 $51,417
ND Turtle Mountain Band of Chippewa Indians $291,167 $117,525
ND United Tribes Technical College $288,426 $0
OH North American Indian Cultural Center, Inc. $544,474 $0
477 OK Absentee Shawnee Tribe $26,201 $15,036
477 OK Cherokee Nation of Oklahoma $1,488,672 $797,192
477 OK Cheyenne Arapaho Tribes of Oklahoma $153,646 $95,489
477 OK Chickasaw Nation $351,228 $185,837
477 OK Choctaw Nation of Oklahoma $564,146 $274,756
477 OK Citizen Potawatomi Nation $490,369 $365,267
OK Comanche Tribe of Oklahoma $150,049 $66,108
477 OK Creek Nation of Oklahoma $858,162 $427,429
OK Inter-Tribal Council of Northeast Oklahoma $84,538 $34,889
OK Kiowa Tribe of Oklahoma $233,290 $144,703
477 OK Osage Nation $95,214 $47,745
OK Otoe-Missouria Tribe $32,139 $15,425
477 OK Pawnee Nation of Oklahoma $30,617 $19,033
OK Ponca Tribe of Oklahoma $80,253 $51,173
OK Tonkawa Tribe of Oklahoma $61,256 $25,709
OK United Urban Indian Council, Inc. $357,407 $182,409
477 OK Wyandotte Nation $106,919 $0
477 OR Confed. Tribes of the Umatilla Indian Reservation $30,654 $13,466
477 OR Confederated Tribes of Siletz Indians $512,227 $5,940
OR Confederated Tribes of Warm Springs $154,369 $56,266
PA Council of Three Rivers American Indian Center, Inc. $1,315,575 $0
RI Rhode Island Indian Council, Inc. $1,995,714 $8,325
SC South Carolina Indian Development Council, Inc. $309,501 $4,446
477 SD Cheyenne River Sioux Tribe $258,052 $129,768
SD Lower Brule Sioux Tribe $55,440 $27,925
SD Oglala Sioux Tribe $658,387 $406,846
477 SD Rosebud Sioux Tribe (Sicangu Nation) $1,308,218 $284,160
477 SD Sisseton-Wahpeton Oyate $154,581 $65,440
SD Yankton Sioux Tribe $108,856 $57,704
TN Native American Indian Association, Inc. $276,026 $0
TX Alabama-Coushatta Indian Tribal Council $886,977 $2,327
TX Dallas Inter-Tribal Center $457,981 $0
TX Ysleta del Sur Pueblo $718,847 $28,536
UT Indian Training & Education Center $429,702 $5,387
UT Ute Indian Tribe $116,790 $59,772
WA American Indian Community Center $455,989 $24,394
WA Confederated Tribes & Bands of the Yakama Nation $231,689 $111,182
477 WA Confederated Tribes of the Colville Reservation $180,522 $45,296
477 WA Lummi Indian Business Council $121,273 $24,484
477 WA Makah Tribal Council $35,504 $12,242
477 WA South Puget Intertribal Planning Agency $622,995 $91,995
477 WA Spokane Reservation $43,508 $22,036
477 WA Suquamish Indian Tribe $145,495 $2,448
477 WA The Tulalip Tribes $43,784 $19,588
WA United Indians of All Tribes Foundation $281,971 $0
477 WI Ho-Chunk Nation $175,039 $8,956
WI Lac Courte Oreilles Tribal Governing Board $220,753 $58,788
WI Lac Du Flambeau Band of Lake Superior Chippewa Indians, Inc. $58,434 $21,812
477 WI Menominee Indian Tribe of Wisconsin $99,770 $45,296
WI Oneida Tribe of Indians of Wisconsin $205,394 $25,952
WI Spotted Eagle, Inc. $214,826 $0
477 WI Stockbridge-Munsee Community $58,262 $3,428
477 WY Eastern Shoshone Tribe $127,777 $32,809
477 WY Northern Arapaho Business Council $217,262 $73,698
71 Total Grantees = 163 $59,400,000 $14,054,622
ATTACHMENT II
U. S. Department of Labor
Employment and Training Administration (ETA)
WIOA Title I, Sec. 166 Indian and Native American Program
Applicable Funding Restrictions and Budget Narrative Instructions
Funding Restriction: Administrative Cost Limitation
Request for an Administrative Cost Rate Above 15 Percent. – Administrative costs are defined in
the Workforce Innovation and Opportunity Act regulations at 20 CFR 683.205(b) and 20 CFR
683.215. The grant terms and conditions limit administrative costs for WIOA Indian and Native
American Program (INAP) grants to 15 percent. However, ETA will approve administrative
cost rates of more than 15 percent, but not greater than 20 percent, when the grantee submits
acceptable justification. Grantees must include the justification in a separate section within their
Budget Narrative, describing the conditions that exist within its organization that require an
administrative cost rate above 15 percent. Such conditions may include:
i. The amount and nature of on-going direct and indirect administrative costs.
ii. Local economic conditions such as the cost to rent space, paying salaries that are
competitive with other employers in the local area to attract qualified and experienced
employees, providing salary increases and other pay incentives to retain good
employees.
iii. The amount and nature of any uncontrollable increases in the grantee’s current
administrative costs that are unusual one-time expenses, including significant increases
to basic administrative cost components such as rent or staff salaries. (Supporting
documentation is required.)
iv. How the grantee already supplements the funds it receives from ETA for administrative
expenditures with funds from other sources in order to meet its necessary
administrative costs.
Requirements for Explaining the SF-424A Line-Item Categories in the Budget Narrative
(reflective of Uniform Guidance revisions effective October 1, 2024):
• Personnel: List all staff positions by title (including individuals hired by an employment
contract) including the roles and responsibilities. For each position give the annual salary,
the percentage of time devoted to the project, and the amount of each position’s salary
funded by the grant.
• Fringe Benefits: Provide a breakdown of the amounts and percentages that comprise
fringe benefit costs such as health insurance, FICA, retirement, etc.
• Travel: For grantee staff only, specify the purpose, number of staff traveling, mileage, per
diem, estimated number of in-state and out-of-state trips, and other estimated costs for
each type of travel.
• Equipment: Identify each item of equipment you expect to purchase that has an estimated
acquisition cost of $10,000 or more per unit (or if your capitalization level is less than
$10,000, use your capitalization level) and a useful lifetime of more than one year (see 2
CFR 200.1 for the definition of Equipment). List the item, quantity, and the unit cost per
item. Items with a unit cost of less than $10,000 are supplies, not “equipment.” In general,
we do not permit the purchase of equipment during the last funded year of the grant.
• Supplies: Identify the cost of supplies (e.g., general office supplies, desk/chairs,
laptops/printers, other specialty items) in the detailed budget per category. Except for
general office supplies, list the item, quantity, and the unit cost per item. Supplies include
all tangible personal property other than “equipment” (see 2 CFR 200.1 for the definition
of Supplies).
• Contractual: Under the Contractual line item, delineate contracts and subawards
separately. Contracts are defined according to 2 CFR 200.1 as a legal instrument by which
a non-federal entity purchases property or services needed to carry out the project or
program under a federal award. A subaward, defined by 2 CFR 200.1 means an award
provided by a pass-through entity to a subrecipient for the subrecipient to carry out part of
a federal award received by the pass-through entity. This should include payments to a
contractor for third-party evaluations that are not already accounted for elsewhere, if
applicable. It does not include payments to a contractor or payments to an individual that
is a beneficiary of a federal program. For each proposed contract and subaward, specify
the purpose and activities to be provided, and the estimated cost.
• Construction: Construction costs are not allowed, and this line must be left as zero.
Minor alterations to adjust an existing space for grant activities (such as a classroom
alteration) may be allowable. We do not consider this as construction, and you must show
the costs on other appropriate lines such as Contractual.
• Other: Provide clear and specific detail, including costs, for each item so that we can
determine whether the costs are necessary, reasonable, and allocable. List items, such as
stipends or incentives, not covered elsewhere.
• Indirect Costs: If you include an amount for indirect costs (through a Negotiated Indirect
Cost Rate Agreement or De Minimis) on the SF-424A budget form, then include one of
the following:
a. If you have a Negotiated Indirect Cost Rate Agreement (NICRA), provide an
explanation of how the indirect costs are calculated. This explanation should include
which portion of each line item, along with the associated costs, are included in your
cost allocation base. Also, provide a current version of the NICRA; or
b. If you intend to claim indirect costs using the 15 percent de minimis rate of modified
total direct costs (MTDC), please confirm that your organization meets the
requirements as described in 2 CFR 200.414(f). Clearly state that your organization
does not have a current negotiated (including provisional) rate, and is not one
described in 2 CFR Part 200, Appendix VII(D)(1)(b).
Applicants choosing to claim indirect costs using the de minimis rate must use MTDC as
their cost allocation base. Provide an explanation of which portion of each line item, along
with the associated costs, are included in your cost allocation base. Note that there are
various items not included in the calculation of MTDC. See the definition below to assist
you in your calculation.
• Modified Total Direct Cost (MTDC) Definition: To avoid a serious inequity in the
distribution of indirect costs, DOL defines MTDC as all direct salaries and wages,
applicable fringe benefits, materials and supplies, services, travel, and up to the first
$50,000 of each subaward or subcontract (regardless of the period of performance of
the subawards and subcontracts 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 or subcontract in excess of $50,000.
Please note participant support costs are not included in modified total direct
costs. As defined under 2 CFR 200.1, Participant Support Cost means direct costs
that support participants and their involvement in a Federal award, such as stipends,
subsistence allowances, travel allowances, registration fees, temporary dependent
care, and per diem paid directly to or on behalf of participants.
Additionally, the following link contains information regarding the negotiation of Indirect
Cost Rates at DOL: https://www.dol.gov/agencies/oasam/centers-offices/office-of-the-senior-procurement-executive/cost-price-determination-division.
Indirect-type costs (such as top management salaries, financial oversight, human
resources, payroll, personnel, auditing costs, accounting and legal, etc. used for the
general oversight and administration of the organization) must not be classified as direct
costs; these types of costs are recovered as part of charging the de minimis or NICRA rate.
Do not show leveraged resources on the SF-424 and SF-424A. You should describe
leveraged resources in the Budget Narrative.
Applicants must list the same requested federal grant amount on the SF-424, SF-424A,
and Budget Narrative.
What does federal law require in your situation?
Ezel checks current federal labor law against your facts and answers with citations.
Opens in Ezel Pro.
- Checks the law as it stands today, not only this page
- Cites every source it relies on, so you can verify it
- Chat, drafting and research in one workspace