OasisLMS

Welcome to How-To: Modified Total Direct Cost

Purpose
In this How-to-Session, introduces the foundational concepts of Indirect Costs and Modified Total Direct Costs (MTDC) under the Uniform Guidance (2 CFR Part 200). Participants will explore how indirect costs support organizational operations, the differences between negotiated indirect cost rates (NICRA) and the de minimis rate, and how MTDC is used to correctly calculate allowable indirect cost recovery. Through definitions, real‑world examples and grant budgeting scenarios, learners will gain the skills needed to apply indirect cost principles accurately, remain compliant with federal regulations, and avoid over‑ or under‑charging grant awards.

Learning Objectives

• Define and recognize the purpose of Modified Total Direct Costs (MTDC) and its role in establishing a consistent base for calculating allowable indirect costs under 2 CFR Part 200.  
• Differentiate and distinguish between costs that are included in, and excluded from, the MTDC base, including equipment and subaward limitations, in accordance with federal regulations.

What to Expect

• This course is interactive and designed to be completed in one sitting.
• Content
  • About this course
    • What is total direct cost
    • NICRA
    • De Minimis Rate
    • MTDC Inclusions
    • MTDC Exclusions
    • Examples
    • Total budget picture
  • Post-Test
    • To earn Continuing Professional Education (CPE) credit, you must complete the entire course AND Score 80% on the Post-Test.  If you do not achieve 80%, you will need to retry the test before CPE credit can be awarded.

Course Published: August 2026

MEET YOUR SPEAKER

D'Laun Oubre, MBA, CGMS D’Laun Oubre-Harmon, MBA, CGMS is a distinguished grants management consultant whose career spans two decades in accounting, post-award compliance, and federal grants administration. Renowned for her strategic, solutions-oriented approach, D'Laun has built a reputation for advancing best practices, mentoring teams, and strengthening internal controls across diverse sectors. She is known for her strategic approach to post‑award management—balancing regulatory rigor with practical, human‑centered solutions that strengthen client capacity and audit readiness. She is an active member of the National Grants Management Association (NGMA) and a trusted voice in the field, contributing her expertise to organizations seeking clarity, structure, and excellence in federal grants administration.

 

Participants have the opportunity to earn .5 CPE credit | Field of Study: Specialized Knowledge

To be awarded the CPE credit, participants must complete the post-exam with 80% accuracy.

Prerequisites:  None
Program Level: Basic
Advance Preparation: None
Delivery Method: QAS Self-Study

Special Accommodations
Individuals with disabilities are encouraged to attend NGMA events. If you require a reasonable accommodation in order to participate in this event, please contact info@ngma.org at least three weeks prior to the event.

Code of Conduct & Event Policies
Attendees of NGMA virtual events agree to NGMA's virtual code of conduct.

For additional information or assistance with this event including cancellations, substitutions or other program concerns or information regarding administrative policies such as complaints, please contact info@ngma.org