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1 (e) "Final Repayment Obligation" means the final reimbursable construction costs <br />2 allocated to the State's M &I uses associated with the construction of Project Works, plus any <br />3 appropriate IDC, as determined through the Final Cost Allocation described in Article 7(d) <br />4 below. <br />5 (f) "IGA" or "Intergovernmental Agreement" means that agreement, effective March 4, <br />6 2009, which has been executed by the Colorado Water Resources and Power. Development <br />7 Authority; the San Juan Water Commission, a political subdivision of the State of New Mexico, <br />8 the La Plata Water Conservancy District, a political subdivision of the State of New Mexico; the <br />9 Southern Ute Indian Tribe, a federally recognized Indian tribe; the Navajo Nation, a federally <br />10 recognized Indian tribe; and the Ute Mountain Ute Tribe, a federally recognized Indian tribe, and <br />11 their authorized assignees, that have been identified by the Settlement Act, as amended, to <br />12 receive a water allocation that created the Association to operate,and maintain the Project. <br />13 (g) "Non Contract costs" means the costs of work or services provided by Reclamation <br />14 staff and /or service contractors in support of the project. Non - contract costs refer to the costs of <br />15 work or services provided in support of the project, some of which can be expensed against a <br />16 specific plant account, and other work which is of such a broad non - specific nature that it can <br />17 only be attributed to the project as a whole. These latter costs are also referred to as "distributive <br />18 costs." Non - contract costs refer to the work or services provided in support of the project, some <br />19 of which can be expensed against a specific plant account, and other work which is of such a <br />20 broad non - specific nature that it can only be attributed to the project as a whole. These costs <br />21 generally originate for work or services provided by agency personnel (or contractor personnel <br />22 used to augment agency resources), or land or right -of -way acquisitions to facilitate project <br />23 development <br />E <br />