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<p class="MsoNormal">Good morning.<o:p></o:p></p>
<p class="MsoNormal">In order to provide some further clarification on how to handle 50/50 indirect, I am attaching 3 slides, with their explanation, from the BFET Grant and Fiscal Training that was provided back in October 2016 that directly addressed 50/50
indirect and 100% indirect.<o:p></o:p></p>
<p class="MsoNormal"><o:p> </o:p></p>
<p class="MsoNormal">I am, also, including a straight forward clarification provided by John Ginther, the SBCTC Director of Accounting and Business Services:<o:p></o:p></p>
<p class="MsoNormal"><span style="color:#1F497D"> I would treat this as any other 50/50 expense:<o:p></o:p></span></p>
<table class="MsoNormalTable" border="0" cellspacing="0" cellpadding="0" width="451" style="width:338.25pt;margin-left:-.75pt;border-collapse:collapse">
<tbody>
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<td width="37" valign="top" style="width:27.75pt;padding:0in 5.4pt 0in 5.4pt;height:15.0pt">
<p class="MsoNormal" align="right" style="text-align:right"><span style="color:#1F497D">1.<o:p></o:p></span></p>
</td>
<td width="300" nowrap="" valign="bottom" style="width:225.0pt;padding:0in 5.4pt 0in 5.4pt;height:15.0pt">
<p class="MsoNormal"><span style="color:#1F497D">Determine the Total Indirect Eligible Costs<o:p></o:p></span></p>
</td>
<td width="42" nowrap="" valign="bottom" style="width:31.5pt;padding:0in 5.4pt 0in 5.4pt;height:15.0pt">
</td>
<td width="72" nowrap="" valign="bottom" style="width:.75in;padding:0in 5.4pt 0in 5.4pt;height:15.0pt">
<p class="MsoNormal" align="right" style="text-align:right"><span style="color:#1F497D">$5,000
<o:p></o:p></span></p>
</td>
</tr>
<tr style="height:15.0pt">
<td width="37" valign="top" style="width:27.75pt;padding:0in 5.4pt 0in 5.4pt;height:15.0pt">
<p class="MsoNormal" align="right" style="text-align:right"><span style="color:#1F497D">2.<o:p></o:p></span></p>
</td>
<td width="300" nowrap="" valign="bottom" style="width:225.0pt;padding:0in 5.4pt 0in 5.4pt;height:15.0pt">
<p class="MsoNormal"><span style="color:#1F497D">Record Indirect Expense to Non-Federal Funds<o:p></o:p></span></p>
</td>
<td width="42" nowrap="" valign="bottom" style="width:31.5pt;padding:0in 5.4pt 0in 5.4pt;height:15.0pt">
</td>
<td width="72" nowrap="" valign="bottom" style="width:.75in;padding:0in 5.4pt 0in 5.4pt;height:15.0pt">
</td>
</tr>
<tr style="height:15.0pt">
<td width="37" valign="top" style="width:27.75pt;padding:0in 5.4pt 0in 5.4pt;height:15.0pt">
<p class="MsoNormal" align="right" style="text-align:right"><span style="color:#1F497D"><o:p> </o:p></span></p>
</td>
<td width="300" nowrap="" valign="bottom" style="width:225.0pt;padding:0in 5.4pt 0in 5.4pt;height:15.0pt">
<p class="MsoNormal" align="right" style="text-align:right"><span style="color:#1F497D">Indirect Rate<o:p></o:p></span></p>
</td>
<td width="42" nowrap="" valign="bottom" style="width:31.5pt;padding:0in 5.4pt 0in 5.4pt;height:15.0pt">
<p class="MsoNormal" align="right" style="text-align:right"><span style="color:#1F497D">10%<o:p></o:p></span></p>
</td>
<td width="72" nowrap="" valign="bottom" style="width:.75in;padding:0in 5.4pt 0in 5.4pt;height:15.0pt">
<p class="MsoNormal" align="right" style="text-align:right"><span style="color:#1F497D">$500
<o:p></o:p></span></p>
</td>
</tr>
<tr style="height:15.0pt">
<td width="37" valign="top" style="width:27.75pt;padding:0in 5.4pt 0in 5.4pt;height:15.0pt">
<p class="MsoNormal" align="right" style="text-align:right"><span style="color:#1F497D">3.<o:p></o:p></span></p>
</td>
<td width="300" nowrap="" valign="bottom" style="width:225.0pt;padding:0in 5.4pt 0in 5.4pt;height:15.0pt">
<p class="MsoNormal"><span style="color:#1F497D">Amount to be Claimed/Reimbursed<o:p></o:p></span></p>
</td>
<td width="42" nowrap="" valign="bottom" style="width:31.5pt;padding:0in 5.4pt 0in 5.4pt;height:15.0pt">
<p class="MsoNormal" align="right" style="text-align:right"><span style="color:#1F497D">50%<o:p></o:p></span></p>
</td>
<td width="72" nowrap="" valign="bottom" style="width:.75in;padding:0in 5.4pt 0in 5.4pt;height:15.0pt">
<p class="MsoNormal" align="right" style="text-align:right"><span style="color:#1F497D">$250
<o:p></o:p></span></p>
</td>
</tr>
</tbody>
</table>
<p class="MsoNormal">If further explanation is needed, please contact John directly.<o:p></o:p></p>
<p class="MsoNormal"><o:p> </o:p></p>
<p class="MsoNormal">Some reminders from Michele Rockwell’s presentation:<o:p></o:p></p>
<p class="MsoListParagraph" style="text-indent:-.25in;mso-list:l2 level1 lfo1"><![if !supportLists]><span style="mso-list:Ignore">1.<span style="font:7.0pt "Times New Roman"">
</span></span><![endif]>The opportunity to invoice for 50/50 indirect is projected to last only through March 31, 2017. It is anticipated that 100% funds will be available after that date.<o:p></o:p></p>
<p class="MsoListParagraph" style="text-indent:-.25in;mso-list:l2 level1 lfo1"><![if !supportLists]><span style="mso-list:Ignore">2.<span style="font:7.0pt "Times New Roman"">
</span></span><![endif]>You can claim indirect against expenses on your General line expenses…or part of your General line expenses. Colleges with a federally approved indirect rate that was submitted in OGMS with their FFY17 application can budget up to that
rate for salaries, benefits, goods/services, and travel budgeted to the General line of the grant OR whatever your federal rate plan will allow. if your rate only allows you to claim indirect against salary expenses, that’s all you can claim. Colleges without
a federally approved indirect rate submitted in OGMS with their FFY17 application can budget up to 5% of salaries budgeted to the General line of the grant.<o:p></o:p></p>
<p class="MsoListParagraph" style="text-indent:-.25in;mso-list:l2 level1 lfo1"><![if !supportLists]><span style="mso-list:Ignore">3.<span style="font:7.0pt "Times New Roman"">
</span></span><![endif]>Since these are 50/50 funds, your Match Certification Form
<u>must</u> reflect expenses for the remaining 50% of indirect.<o:p></o:p></p>
<p class="MsoNormal"><o:p> </o:p></p>
<p class="MsoNormal">Thank you.<o:p></o:p></p>
<p class="MsoNormal">Mat <o:p></o:p></p>
<p class="MsoNormal"><o:p> </o:p></p>
<p class="MsoNormal"><span style="font-size:14.0pt;font-family:Algerian">Mat Carlisle<o:p></o:p></span></p>
<p class="MsoNormal">Program Administrator, Workforce Education<o:p></o:p></p>
<p class="MsoNormal">State Board of Community and Technical Colleges<o:p></o:p></p>
<p class="MsoNormal">Phone: 360.704.4341<o:p></o:p></p>
<p class="MsoNormal">Fax: 360.704.4418<o:p></o:p></p>
<p class="MsoNormal">Email: mcarlisle@sbctc.edu<span style="font-size:12.0pt;font-family:Algerian"><o:p></o:p></span></p>
<p class="MsoNormal"><o:p> </o:p></p>
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