Facilities and Administrative Cost Rates

Current Federally negotiated F&A Rate Agreement (April 11, 2007)

Rate implementation memo (June 25, 2007)

Any rates other than those detailed in the grid must be (1) stipulated by the sponsor’s published policy or (2) approved in writing by your Dean’s Office.

Rates are applied to total direct costs (TDC) or “modified total direct costs” (MTDC) as noted. 

Modified total direct costs (MTDC) consist of all 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.

Grants or contracts will not be subject to more than one rate.  If more than 50% of a project is performed off-campus, then the off-campus rate will apply to the entire project. 

Off-campus means that UMB personnel are performing project activities in facilities not owned by UMB and to which rent is directly allocable to the project.  Efforts of subrecipients should not be a factor in determining what rate you use.

Equipment means an article of nonexpendable tangible property having a useful life of more than one year and an acquisition cost of $5000 or more per unit. 

A mandatory 8% cap on F&A costs applies to most Federal institutional training grants.

• What are Facilities and Administrative (F & A) costs?

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