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8 <br /> Direct costs are expenses that are specifically associated with a particular ARP/CSLFRF-eligible <br /> project and that can be directly assigned to such activities relatively easily with a high degree of <br /> accuracy. Common examples of direct costs include salary and fringe benefits of personnel <br /> directly involved in undertaking an eligible project, equipment and supplies for the project, <br /> subcontracted service provider, or other materials consumed or expended in the performance of a <br /> grant-eligible project. <br /> Indirect costs are (1) costs incurred for a common or joint purpose benefitting more than one <br /> ARP/CSLFRF-eligible project, and(2) not readily assignable to the project specifically <br /> benefited, without effort disproportionate to the results achieved. They are expenses that benefit <br /> more than one project or even more than one federal grant. Common examples of indirect costs <br /> include utilities, local telephone charges, shared office supplies, administrative or secretarial <br /> salaries. <br /> For indirect costs, Orange County may charge a 10 percent de minimis rate of modified total <br /> direct costs (MTDC). According to UGG Section 200.68 MTDC means all direct salaries and <br /> wages, applicable fringe benefits, materials and supplies, services, travel, and up to the first <br /> $25,000 of each subaward (regardless of the period of performance the subawards under the <br /> award). MTDC EXCLUDES equipment, capital expenditures, charges for patient care, rental <br /> costs, tuition remission, scholarships and fellowships, participant support costs and the portion of <br /> each subaward in excess of$25,000. <br /> V. SPECIAL PROVISIONS FOR STATE AND LOCAL GOVERNMENTS <br /> There are some special provisions of the UG that apply only to states, local governments, and <br /> Indian Tribes. <br /> § 200.444 General costs of government. <br /> (a) For states, local governments, and Indian Tribes, the general costs of government are <br /> unallowable (except as provided in 1200.475). Unallowable costs include: <br /> (1) Salaries and expenses of the Office of the Governor of a state or the chief executive <br /> of a local government or the chief executive of an Indian tribe; <br /> (2) Salaries and other expenses of a state legislature, tribal council, or similar local <br /> governmental body,such as a county supervisor,city council,school board,etc.,whether <br /> incurred for purposes of legislation or executive direction; <br /> (3) Costs of the judicial branch of a government; <br /> (4) Costs of prosecutorial activities unless treated as a direct cost to a specific program <br /> if authorized by statute or regulation (however, this does not preclude the allowability <br /> of other legal activities of the Attorney General as described in § 200.435); and <br /> (5) Costs of other general types of government services normally provided to the general <br /> public, such as fire and police, unless provided for as a direct cost under a program <br /> statute or regulation. <br /> Cost Principles Policy 7 <br /> May 2022 <br />