Facilities and Administrative Cost Rates
(a.k.a F&A, Overhead or Indirect Cost Rates )

**Off-campus, adjacent includes locations within the commuting distance of Tampa, Florida.

**Off-campus, remote includes locations outside the commuting distance of Tampa, Florida.

Other Indirect Cost Rates

For Florida state agencies, 10% on TDC; Florida SUS Universities, 10% on TDC for Florida state agency projects and applicable rates for federal projects; Florida local government agencies, 25% on TDC; for Water Management Districts, 25% on TDC; for graduate student support/tuition 20% on TDC.

Total Direct Costs

The total direct costs base (TDC) consists of all budgeted direct costs, including salaries and wages, fringe benefits, materials and supplies, services, travel, subgrants and subcontracts in full, tuition remission, equipment and participant support costs.

Instruction

Sponsored Instruction means the teaching and training activities of an institution established by grant, contract, or cooperative agreement. These activities may be offered for credits toward a degree or certificate or on a noncredit basis, and may be offered through regular academic departments or through separate divisions, such as summer school or extension. (Research training is not included; it is considered Research.)

"Instruction" is the proper code when the primary purpose of the project involves training, curriculum development, instruction, demonstration, or efforts to improve pedagogical methods. Instructional projects may include some elements of research, particularly if new techniques of instruction or curriculum content are being developed. This does not change the definition of the project to "research."

Other Sponsored Activities (OSA)

"Other Sponsored Activities" are programs and projects sponsored by federal and non-federal agencies which involve the performance of work other than instruction and organized research. Examples include health service projects, community service programs, service and technical assistance projects, such as student assistance to corporations and government, and conferences. This category also includes sponsor-designed testing, clinical trials, evaluations, non-credit community education.

Note: If a proposal is solely to purchase equipment, the project should be coded according to the principal use of the equipment, e.g., research, instruction, or other.

Effective Date: January 1, 2011