Facilities and Administrative / Indirect Cost Rates

Please refer to the Office of Sponsored Projects Administration F&A web site for additional rate information and announcements.

Federally-Negotiated Rates

Other Sponsor-Established Rates

• Master List

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

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.