Facilities and Administrative / Indirect Cost Rates
Appendix to Policy
Please refer to the Office of Sponsored Projects Administration F&A web site for additional rate information and announcements.
Federally-Negotiated Rates
| Activity | Fiscal Year(s) | On-Campus | Off-Campus |
|---|---|---|---|
| Organized Research | 2016 - 2017 | 52.0% | 26.0% |
| 2018 | 53.0% | 26.0% | |
| 2019 | 54.0% | 26.0% | |
| Other Sponsored Activities | 2016 - 2019 | 33.0% | 26.0% |
| Instruction | 2016 - 2019 | 50.0% | 26.0% |
| Hormel Institute | 2016 | 52.5% | 26.0% |
| 2017 - 2019 | 55.0% | 26.0% | |
| Department of Defense Contracts | 2016 - 2019 | 57.0% | 26.0% |
Other Sponsor-Established Rates
This list includes rates that have already been approved by SPA for use in sponsored projects' proposals and awards. It is not necessary to use the F&A waiver/reduction process to use one of these pre-approved rates. If you become aware of a non-profit sponsor that has a published rate for one or more of its programs and is not included on this list, furnish evidence (e.g, a copy of their web page citing the rate, a copy of their published guidelines, a letter from the grants office at the sponsor) to SPA and we will add the sponsor to this list. Exceptions are not granted to for-profit sponsors, as these entities are expected to pay full F&A.
Industry-Funded Clinical Trials
| Activity | Fiscal Year(s) | On-Campus | Off Campus |
|---|---|---|---|
| Industry-Funded Clinical Trials | All | 30.0% TDC* | 30.0% TDC* |
* Rate increase from 26% to 30% is applicable to all trials whose proposal routing forms (PRFs) are signed and submitted to SPA on or after January 2, 2019.
Definitions
- Base
- The budget costs, (e.g., salary and supplies) that must be multiplied against the F&A rate to determine the F&A costs.
- Modified Total Direct Costs (MTDC)
- Total direct costs minus equipment, capital (Alterations & Renovations) expenditures, charges for patient care, graduate student fringe (if tuition remission is included), space rental costs of off-site facilities, participant support, scholarships and fellowships as well as the portion of each sub-grant or sub-contract in excess of the first $25,000 per project period.
- Off-Campus
- For all activities performed in facilities not owned by the institution and to which rent is directly allocated to the project(s) the off-campus rate will apply. Grant or Contracts will not be subject to more than one F&A cost rate. If more than 50% of a project is performed off-campus the off-campus rate will apply to the entire project.
- Total Direct Costs (TDC)
- All of the direct costs of the project.
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