Accounting Services

Facilities and Administrative (F&A) and
Fringe Benefit Rates

According to 2 CFR, Part 200, Appendix III to Part 200—Indirect (F&A) Costs Identification and Assignment, and Rate Determination for Institutions of Higher Education (IHEs) (formerly 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) Rates

F&A Rate Type FY 2019 - 2023 FY 2024 - 2026
Organized Research On-Campus 47% 50%
  Off-Campus 26% 26%
Instruction   46% 52%
Other Sponsored Activity   43.5% 40%
Clinical Trials   25% * / 35% ** 35%

                *Current Clinical Trials will continue to use 25% until the study is complete.
               ** Industry Sponsored Clinical Trials will use 35% effective on or after         

Facilities and Administrative Cost Rate Detail

F&A costs recovery splits are established by the Vice Chancellor for Administration and Finance. The current split is available below.

In accordance with 2CFR200, §200.431 (Compensation-Fringe Benefits), 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 FY2019 FY2020 FY2021 FY2022 FY2023
Faculty & Staff 43.0% 43.0% 46.0% 46.0% 41.0%
House Officers 13.9% 13.6% 13.8% 13.9% 13.9%
Transients 8.6% 8.6% 7.8% 7.7% 8.5%
Graduate Assistants 1.1% 0.9% 0.6% 0.7% 0.8%
Student Workers 7.8% 6.7% 5.4% 5.6% 5.2%
Post Doc Fellows 22.4% 17.9% 16.4% 18.6% 19.2%
Faculty & Staff
Additional Compensation
1.4% 1.4% 1.4% 1.4% 1.4%

Fringe Benefit Rate Detail

Facilities and Administrative (F&A) and Fringe Benefit Costs Rate Agreement