Modified Total Direct Costs (MTDC)
A Facilities & Administrative (F&A) cost Base with a select group of direct costs, defined by the federal government (2 CFR 200.68).
MTDC includes “…. direct salaries and wages, applicable fringe benefits, materials and supplies, services, travel, and up to the first $25,000 of each subaward (regardless of period of performance for the subaward).
MTDC excludes equipment, capital expenditures, charges for patient care, and tuition remission, rental costs, scholarships fellowships, participant support costs, as well as the portion of each subaward in excess of $25,000.”
The UW F&A Rate Agreement does not exclude Participant Support from MTDC.
Award budgets with Participant Support costs includes a sub-budget with an F&A Rate of 0%. This way UW does not charge F&A on Participant Support.
Review