Facilities and Administrative (F&A/Indirect Cost) and Fringe Benefit Rates
According to 2 CFR, Part 220 (Office of Management and Budget Circular A-21), F&A costs are "costs that are incurred for common or joint objectives and, therefore, cannot be identified readily and specifically with a particular sponsored project, an instructional activity, or any other institutional activity." Examples include: salaries wages and fringe benefits for clerical and administrative positions not allowable as direct costs, meeting and meal expenses that have not been specifically approved by the funding agency, memberships, subscriptions, library books, periodicals, office supplies, equipment, janitorial services, photocopying charges (for general business use), postage, repair & maintenance, sanitation services, local telephone service, utilities, etc.
All applications for sponsored research, education, and outreach (public service) projects will generally have associated F&A costs. These F&A charges are real expenses incurred in the conduct of projects and need to be recovered from the sponsor. It is expected that the standard F&A rate will be used in all applications. If the rate indicated is a nonstandard rate, justification for the rate should be submitted to Sponsored Projects for approval.
The Department of Health and Human Services (DHHS) formally approves our Facilities and Administrative Rates. The current rates and rate agreement are available below:
Facilities and Administrative (F&A/Indirect Cost) Rates
| F&A Rate Type | FY 2011 | FY 2012 | FY 2013 | |
|---|---|---|---|---|
| Organized Research | On-Campus | 42% | 44% | 44% |
| Off-Campus | 26% | 25% | 25% | |
| Other Sponsored Activity | 34% | 44% | 44% | |
| Clinical Trials | 25% | 25% | 25% | |
Facilities and Administrative Cost Rate Detail
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Facilities and Administrative Cost Rate Agreement Detail Breakdown
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F&A costs recovery splits are established by the Vice Chancellor for Administration and Finance. The current split is available below.
The percentages used to allocate the cost of fringe benefits are established annually by the Vice Chancellor for Administration and Finance. The Department of Health and Human Services (DHHS) formally approves our federal fringe benefit rates. The negotiated fringe benefit rates and the detail are available below. These fringe benefit rates should be used for grant proposals and contracts. Applicants for grants that require cost estimates for future fiscal years should contact the Office of Sponsored Programs to obtain estimated percentages to be used for future years.
Fringe Benefit Rates
| Fringe Benefit | FY 2012 | FY 2013 | FY 2014 |
|---|---|---|---|
| Faculty & Staff | 35.0% | 38.0% | TBD |
| House Officers | 16.2% | 13.3% | 13.9% |
| Transients | 8.1% | 8.0% | 8.1% |
| Graduate Assistants | 0.6% | 0.7% | 0.7% |
| Student Workers |
7.0% |
7.1% |
7.2% |
| Post Doc Fellows | 16.5% | 16.5% | 17.0% |
|
Faculty & Staff - Additional Compensation |
1.8% | 1.5% | 1.4% |
Fringe Benefit Rate Detail
Facilities and Administrative (F&A) and Fringe Benefit Costs Rate Agreement
- Agreement Dated January 17, 2008
- Agreement Dated May 20, 2009
- Agreement Dated May 27, 2010
- Agreement Dated February 18, 2011
- Current DHHS Agreement Dated February 8, 2012