F&A Cost Rates

Facilities & Administrative (F&A) Cost Rates

Understanding Facilities & Administrative (F&A) costs and their applicable rates is essential for accurately budgeting and managing sponsored projects. F&A costs recover necessary indirect expenses that support research, instruction, and other activities at UMB.

Table Notes

• MTDC = Modified Total Direct Costs
• TDC = Total Direct Costs
• If more than 50% of a project is performed off campus, the off-campus rate applies to the entire project.
• Off-campus means UMB personnel perform project activities in facilities not owned by UMB and rent is directly allocable to the project. Subrecipient efforts do not affect the rate.
• Grants or contracts cannot be charged more than one F&A rate.

Modified Total Direct Costs (MTDC)

MTDC includes:

• Salaries and wages
• Fringe benefits
• Materials, supplies, and services
• Travel
• Subgrants and subcontracts up to $25,000 per award

MTDC excludes:

• Equipment (nonexpendable items with useful life >1 year and cost ≥$5,000 per unit)
• Capital expenditures
• Patient care charges
• Tuition remission
• Rental costs of off-site facilities
• Scholarships and fellowships
• Portions of subgrants/subcontracts above $25,000

Most federal institutional training grants have a mandatory 8% F&A cap.

Applying Rates Outside the Standard Grid

Any rate other than those listed in the table must be:

1. Specified by the sponsor’s published policy, or
2. Approved in writing by your dean’s office and James Hughes, Chief Enterprise & Economic Development Officer, Senior VP, and Interim Chief Philanthropy Officer & Interim President, UMB Foundation, Inc., or their designee.

Rates are applied to TDC or MTDC as indicated in the table.

Documentation Resources

• 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