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Guidelines for budgeting and reporting indirect costs associated with funded research and academic projects.

 

Rates are negotiated every four years with the federal government and are based on legitimate costs of utilities, facilities, and administration not charged on a pro rata basis in grants.

Facilities and Administrative Costs

The rate applies to all federal grants and contracts and is used as a guideline in determining indirect costs for other granting agencies. Unless specifically prohibited by an agency, indirect costs must be included in all proposal budgets.

º¬Ð߲ݴ«Ã½'s Current F&A Rate

These rates are in effect through June 30, 2026.

35%
of modified total direct costs (MTDC)

Included in MTDC

  • Salaries and wages for faculty, staff, and postdocs; and for students during the summer
  • Fringe benefits
  • Travel
  • Services and consultants
  • Supplies and materials
  • The first $25,000 of each subaward to another entity.

Excluded from Indirect Cost Calculations

  • Equipment (individual items with a useful life of at least one year and an acquisition cost ≥ $5,000)
  • Building construction, alterations, and renovations
  • Student stipends during the academic year
  • Student tuition remission / financial aid / scholarships
  • Space rental
  • The portion of each subaward (to another entity) in excess of $25,000.

Off-Campus Rate

20% of modified total direct costs (exclusions above).

This rate is used for projects performed in facilities not owned by º¬Ð߲ݴ«Ã½ and to which rent is directly allocated to the grant, if more than 50% of the project is performed off-campus.