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F&A Cost Rates
UMB Facilities & Administrative Cost Rates
|Research (July 1, 2015 - June 30, 2017)||54.0% MTDC||26% MTDC|
|Research (beginning July 1, 2017)
- use until a new rate is negotiated
|54.5% MTDC||26% MTDC|
|Instruction||52.2% MTDC||26% MTDC|
|Other Sponsored Activities||39.9% MTDC||26% MTDC|
|Commercially sponsored clinical trials||30% TDC||30% TDC|
|Commercially sponsored research (basic or allied)||47.5% TDC||47.5% TDC|
- F&A rate agreement documentation
- Latest fringe benefit rate documentation
- On- and Off-Campus Buildings — List of 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 and James Hughes, chief enterprise and economic development officer and vice president, or his designee.
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 percent 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 $5,000 or more per unit.
A mandatory 8 percent cap on F&A costs applies to most federal institutional training grants.
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. UMB’s federal F & A rates are established through negotiation with our cognizant agency (US Department of Health and Human Services) and apply to all federal grants and contracts. Rates for use with commercial sponsors are based on the federally negotiated rates.