F&A Cost Rates

UMB Facilities & Administrative Cost Rates

Activity TypeOn-campus
F&A rate
Off-campus
F&A rate
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
IPA N/A 7.8% MTDC
Commercially sponsored clinical trials 30% TDC 30% TDC
Commercially sponsored research (basic or allied) 47.5% TDC 47.5% TDC

 

Documentation

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 not specifically identifiable for (allocable to) any one project or program, but that are valid expenses of conducting research, instruction, and other sponsored activities at UMB. Examples of these costs are department administration, procurement, building maintenance, utilities, and library facilities. F&A rates are applied to direct costs for recovery of an allocable portion of F&A costs