TN 35 (10-23)
The amount claimed for reimbursement for rent must be based upon the principles stated in 2 CFR Part 225.
DDS space should not be shared with any other agency and the space must be secured for only DDS access.
DDS cost of the space cannot be part of indirect cost but allocated based on square footage and direct billed. Other state agencies can be in the building.
No matter who controls the space it should be direct billed based on square footage.
No lease costs should be comingled with indirect cost. Whenever possible costs should be direct billed.