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3 <br /> ARP/CSLFRF Funds may be, but are not required to be, used along with other funding <br /> sources for a given project. Note that ARP/CSLFRF Funds may not be used for a non- <br /> Federal cost share or match where prohibited by other Federal programs, e.g., funds may <br /> not be used for the State share for Medicaid. <br /> Treasury's Final Rule and guidance and the Uniform Guidance outline the types of costs <br /> that are allowable, including certain audit costs. For example, per 2 CFR 200.425, a <br /> reasonably proportionate share of the costs of audits required by the Single Audit Act <br /> Amendments of 1996 are allowable; however, costs for audits that were not performed in <br /> accordance with 2 CFR Part 200, Subpart F are not allowable. Please see 2 CFR Part 200, <br /> Subpart E regarding the Cost Principles for more information. <br /> a. Administrative costs: Recipients may use funds for administering the SLFRF <br /> program, including costs of consultants to support effective management and <br /> oversight, including consultation for ensuring compliance with legal, <br /> regulatory, and other requirements. Further, costs must be reasonable and <br /> allocable as outlined in 2 CFR 200.404 and 2 CFR 200.405. Pursuant to the <br /> ARP/CSLFRF Award Terms and Conditions,recipients are permitted to charge <br /> both direct and indirect costs to their SLFRF award as administrative costs. <br /> Direct costs are those that are identified specifically as costs of implementing <br /> the ARP/CSLFRF program objectives, such as contract support, materials, and <br /> supplies for a project. Indirect costs are general overhead costs of an <br /> organization where a portion of such costs are allocable to the ARP/CSLFRF <br /> award such as the cost of facilities or administrative functions like a director's <br /> office. Each category of cost should be treated consistently in like <br /> circumstances as direct or indirect, and recipients may not charge the same <br /> administrative costs to both direct and indirect cost categories, or to other <br /> programs. If a recipient has a current Negotiated Indirect Costs Rate Agreement <br /> (NIGRA) established with a Federal cognizant agency responsible for <br /> reviewing, negotiating, and approving cost allocation plans or indirect cost <br /> proposals, then the recipient may use its current NICRA. Alternatively, if the <br /> recipient does not have a NICRA,the recipient may elect to use the de minimis <br /> rate of 10 percent of the modified total direct costs pursuant to 2 CFR <br /> 200.414(f). <br /> b. Salaries and Expenses: In general, certain employees' wages, salaries, and <br /> covered benefits are an eligible use of ARP/CSLFRF award funds; and <br /> WHEREAS Subpart E of the Uniform Guidance dictates allowable costs and cost principles for <br /> expenditure of ARP/CSLFRF funds; and <br /> WHEREAS Subpart E of the Uniform Guidance (specifically, 200.400) states that: <br /> Cost Principles Policy 2 <br /> May 2022 <br />