F&A Rates
Based on the F&A rate 
agreement, for projects funded on or after 07/01/06, the rates will be:
Activity |
Period |
On-Campus | Off-Campus* |
|---|---|---|---|
| Research | 7/1/06 – until renegotiated | 50% | 26% |
| Instruction | 7/1/06 – until renegotiated | 49.5% | 26% |
| Other Sponsored Activities | 7/1/06 – until renegotiated | 33% | 24% |
Rates are applied to a Modified Total Direct Cost (MTDC) base i.e., to all costs except equipment (stand alone items with a useful life of a least 1 year and a unit cost of at least $3,000); alterations and renovations; patient care costs; tuition; rental of off-site facilities; subcontract and subgrant costs in excess of $25,000.
*Off-campus rate applies to those projects (a scope of work or activity with a separate budget and accounting) for which 50% or more of the salary and wages are incurred in facilities not owned and controlled by the University and for which rent is allocated as a direct cost to the project.
See University Policy Regarding F&A Rates
Components of the Research and Development F&A Cost Rate
Component |
|
|---|---|
| Building Use/Depreciation | 4.3% |
| Equipment Use/Depreciation | 4.4% |
| Interest | 1.6% |
| Operations and Maintenance | 12.5% |
| Library | 1.2% |
| Administration (General, Departmental, and Sponsored Projects) | 26.0% |
| TOTAL | 50% |
