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Office of Research Administration

Facilities and Administrative Costs (F&A Costs)

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Â鶹´«Ã½'s F&A rates are negotiated with its cognizant agency, the U.S. Department of Health and Human Services. Your Contracts and Grants Administrator can help determine the appropriate rate to apply to your proposals.

Waiving F&A costs requires approval; see the Forms List

F&A is based on modified total direct costs (MTDC).ÓË£

Project Type
Fiscal Year
On Campus Off Campus
Adjacent +
Off Campus
Remote
++
Organized Research  7/1/18 – 6/30/22 48% 28% 26%
Instruction & Other Sponsored Activities  7/1/18 – 6/30/22 46% 28% 26%

NOTES:

ÓË£ Base: Modified total direct costs comprise salaries and wages, fringe benefits, materials, supplies, services, travel, and subgrants and subcontracts up to the first $25,000 of each subgrant or subcontract (regardless of the period covered by the subgrant or subcontract). 

Modified total direct costs shall exclude equipment, capital expenditures, charges for patient care, tuition remission, rental costs of off-site facilities, scholarships, and fellowships, as well as the portion of each subgrant and subcontract in excess of $25,000.
+ "Off Campus" applies to facilities Â鶹´«Ã½ does not own, to which rent is directly allocated to the project. Awards will not be subject to more than one F&A cost rate. If more than 50% of a project is performed off-campus, then the off-campus rate will apply to the entire project.
  +
The Off Campus, Adjacent rate of 28% applies to locations within a day's drive of a University library.
  ++ The Off Campus, Remote rate of 26% generally applies to locations beyond normal commuting distance from the University.