On-Campus F & A rate
Off-campus F & A rate
|Research||53.5% MTDC||26% MTDC|
|Instruction||54.6% MTDC||26% MTDC|
|Other sponsored activities||38.9% MTDC||26% MTDC|
|Commercially sponsored clinical trials||30% TDC||30% TDC|
|Commercially sponsored research (basic or allied)||47.5% TDC||47.5% TDC|
Rates listed above are effective 7/1/2011
- Updated agreement with fringe benefit rates for FY13-FY14 (April 4, 2012) - no change to F&A rates; incorporates fringe rates
- Federally negotiated F&A Rate Agreement (June 10, 2011)
- List of UMB on-campus buildings and examples of off-campus buildings
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.
Frequently Asked Question
What are Facilities and Administrative (F & A) costs?
Facilities and Administrative (F & A) costs (sometimes called indirect costs or overhead) 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 of these costs are administrative salaries, space, utilities, and library facilities. The University’s federal F & A rates are established through negotiation with our cognizant agency, DHHS, and apply to all federal grants and contracts. Rates for use with industrial sponsors are based on the Federally negotiated rates.