TEGL 12-24.pdf

ETA Advisory File Text

EMPLOYMENT AND TRAINING ADMINISTRATION ADVISORY SYSTEM U.S. DEPARTMENT OF LABOR Washington D.C. 20210 CLASSIFICATION INA PY 2025 Funding Allocations CORRESPONDENCE SYMBOL OWI-DINAP DATE May 22 2025 RESCISSIONS None EXPIRATION DATE Continuing 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 . 2 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. 3 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. 4 Step 4 In the Funding Opportunity Number field enter ETA-INAP-TEGL-1 2-24-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 Applica nt Filing Name can be any name you wish to use however ETA recommend s 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 I-1 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 I-2 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 I-3 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 NY Native American Community Services of Erie Niagara Counties 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 I-4 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 II-1 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. II-2 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 II-3 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.