Facilities and Administrative / Indirect Cost Rates
Appendix to Policy
Please refer to the Office of Cost Analysis F&A web site for additional rate information and announcements.
|Organized Research||2020 - 2021||54%||26%|
|2022 - 2023||55%||26%|
|Other Sponsored Activities||2020 - 2021||33%||26%|
|2022 - 2023||35%||26%|
|Instruction||2020 - 2023||50%||26%|
|Hormel Institute||2020 - 2021||55%||26%|
|2022 - 2023||59%||26%|
|Department of Defense Contracts||2020 - 2023||57%||26%|
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.
- 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.
- 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.