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Facilities and Administrative
(F&A/Indirect Cost) and Fringe Benefit Rates
According to OMB 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 Rates
|
|
THRU FY2006
|
FY 2007 - FY 2010
|
|
Research
|
On
Campus
|
43%
|
42%
|
|
|
Off
Campus
|
26%
|
26%
|
|
|
|
|
|
|
Other
Sponsored Activity
|
|
34%
|
34%
|
|
|
|
|
|
|
Clinical
Trials
|
|
25%
|
25%
|
|
|
|
|
|
Facilities and Administrative
Cost Rate Agreement
- Agreement Dated June 17, 2004
- Agreement Dated April 14, 2005
- Agreement Dated March 13, 2006
- Agreement
Dated April 2, 2007
- Agreement
Dated July 10, 2007
Facilities and Administrative
Cost Rate Detail Breakdown
The percentages used to allocate the
cost of fringe benefits are established annually by the Vice Chancellor,
Financial and Administration Services. 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
|
FY2006
|
FY2007
|
FY2008
|
|
Faculty
& Staff
|
27%
|
29%
|
31%
|
|
House
Officers
|
10.1%
|
11.4%
|
13%
|
|
Transients
|
8.05%
|
8.2%
|
8.6%
|
|
Graduate
Assistants
|
0.4%
|
0.5%
|
0.9%
|
|
Student
Workers
|
0.4%
|
0.5%
|
0.9%
|
|
Postdoctoral
Fellows
|
|
16.9%
|
17.2%
|
|
|
|
|
|
- Fringe Benefit detail
calculation
- Agreement Dated April 14, 2005
- Agreement Dated March 13, 2006
- Agreement
Dated April 2, 2007
- Agreement
Dated July 10, 2007
Indirect cost recovery splits are
established by the Vice Chancellor, Financial and Administration
Services. The current split is available below.
Indirect Cost Recovery Splits
- Indirect Cost Recovery and Allocation Standards Effective
July 1, 2005
- Example of Indirect Recovery Split
|
Allocation Pool
|
|
On-Campus
|
Off-Campus
|
|
Use
Allowance
|
|
20.95%
|
0.00%
|
|
Central
|
|
53.10%
|
54.58%
|
|
School Dept Admin
|
|
25.95%
|
45.42%
|
|
|
|
|
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