Facilities and Administrative Cost Rates
(a.k.a F&A, Overhead or Indirect Cost Rates )
|Chart of Facilities & Administrative Rates (a.k.a. Indirect Cost Rates)|
|Facilities & Administrative (F&A) Cost Rate Agreement|
|What's My F&A Rate? (web-based tool)|
|Subawards and Subaccounts Guidelines|
At the end of March, 2007, the University of South Florida and the United States Department of Health and Human Services (the cognizant Federal audit agency) entered into a facilities and administrative cost rate agreement for USF and its regional campuses. That agreement established facilities and administrative rates for the period July 1, 2007 through June 30, 2010. The current agreement, dated June 28, 2010, extends the rates and conditions as those cited for fiscal year ending June 30, 2010 until amended.
For the on-campus Research rate and all other facilities and administrative rates — the off-campus Research rate, the on- and off-campus rates for Other Sponsored Activities and the Affiliate (Moffitt) rate are listed on the table below.
These facilities and administrative cost rates are applied to a Modified Total Direct Cost (MTDC) base. MTDC consists of all salaries and wages, fringe benefits, materials and supplies, services, travel and the first $25,000 of each subgrant and subcontract regardless of the period covered by the subgrant or subcontract. Equipment, alterations and renovations, charges for patient care and tuition remission, space rental costs, scholarship, and fellowships, as well as the portion of each subgrant or subcontract in excess of $25,000 are excluded from the MTDC calculation.
|**Negotiation for any rates other than the ones listed below must be handled by the
Sponsored Research and approved by the Director.**
Fiscal year is July 1 - June 30
|Research (Off-Campus, Adjacent)||27.5||27.5||27.5||27.5||27.5||27.5||27.5||MTDC|
|Research (Off-Campus, Remote)||26.0||26.0||26.0||26.0||26.0||26.0||26.0||MTDC|
|Other Sponsored Activities (On-Campus)||32.0||32.0||32.0||32.0||34.0||34.5||34.5||MTDC|
|Other Sponsored Activities (Off-Campus, Adjacent)||27.0||27.0||27.0||27.0||27.5||27.5||27.5||MTDC|
|Other Sponsored Activities (Off-Campus, Remote)||26.0||26.0||26.0||26.0||26.0||26.0||26.0||MTDC|
|Instruction (Off-Campus, Adjacent)||-||-||-||-||27.5||27.5||27.5||MTDC|
|Instruction (Off-Campus, Remote)||26.0||26.0||26.0||26.0||26.0||26.0||26.0||MTDC|
**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.
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
Other Indirect Cost Rates
|Federal Agencies||Federal||Applicable F&A Cost Rate||Modified Total Direct Cost|
|State of Florida Agencies||State||up to 15%||Total Direct Cost|
|State of Florida Agencies||Federal||Applicable Federal Rate Received||Total Direct Cost|
|SUS Universities||State||10%||Total Direct Cost|
|SUS Universities||Federal||Applicable Federal F & A Cost Rate||Modified Total Direct Cost|
|Florida Local Govt Agencies (Fla Counties, Municipalities, etc.)||Non Federal||25%||Total Direct Cost|
|Florida Local Govt Agencies (Fla Counties, Municipalities, etc.)||Federal||Applicable F&A Cost Rate||Modified Total Direct Cost|
|Florida Metropolitan Planning Organizations (MPO)||Non Federal||25%||Total Direct Cost|
|State of Florida Water Management Districts||District Funds||25%||Total Direct Cost|
|Non-state of Florida Agencies||Non Federal||25%||Total Direct Cost|
|Non-state of Florida Agencies||Federal||Applicable F&A Cost Rate||Modified Total Direct Cost|
|Industry||Federal and Non Federal||Applicable F&A Cost Rate|
|Non Profits, Foundations||N/A||**Subject to program guidelines or agency policy|
|Unrestricted Gifts||All||0%||Total Direct Cost|
|Graduate Student Support / Tuition||All||20%||Total Direct Cost|
|Clinical Trials||Federal||Applicable F&A Cost Rate||Modified Total Direct Cost|
|Clinical Trials||Non Federal||30%||All Clinical Trial Costs Except Administrative Start-up Fee, Pharmacy Set-up Fee and IRB Fees|
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