Facilities
and Administrative Cost Rates
(a.k.a F&A, Overhead or Indirect Cost Rates )
BACKGROUND:
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. This agreement establishes facilities and administrative rates for the period July 1, 2007 through June 30, 2010.
The on-campus Research rate as of July 1, 2007 is 46.5%. The on-campus Research rate from July 1, 2008 through June 30, 2010 is 47%. 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.
Until the agreement is amended, these rates should be used in proposals that seek funding beyond June 30, 2007. 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
Division of Sponsored Research and approved by the Director.**
Fiscal year is July 1 - June 30.
|
| Applicable to |
2007-08 |
2008-09 |
2009-10 |
Base |
| Research (On-Campus) |
46.5 % |
47.0 % |
47.0 % |
MTDC |
| Research (Off-Campus, remote) |
26.0 |
26.0 |
26.0 |
MTDC |
| Research (Off-Campus, adjacent) |
27.5 |
27.5 |
27.5 |
MTDC |
| Other Sponsored Activities (On-Campus) |
32.0 |
32.0 |
32.0 |
MTDC |
| Other Sponsored Activities (Off-Campus) |
27.0 |
27.0 |
27.0 |
MTDC |
| Affiliate Rate (Moffitt) |
25.0 |
25.0 |
25.0 |
MTDC |
Off-campus, remote includes locations outside the commuting distance of Tampa, Florida.
Off-campus, adjacent includes locations within 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.
Effective Date: July 1, 2007
|
Other Indirect Cost Rates
| Federal |
| Sponsor |
Source |
Rate |
Base |
| Federal Agencies |
Federal |
Applicable F&A Cost Rate |
Modified Total Direct Cost |
| Non-Federal |
| Sponsor |
Source |
Rate |
Base |
| 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 |
Total Direct Cost |
| 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 |
| Sponsor |
Source |
Rate |
Base |
| Clinical Trials |
Federal |
Applicable F&A Cost Rate |
Modified Total Direct Cost |
| Clinical Trials |
Non Federal |
27% |
Total Direct Cost |
|
|
