Under construction.
Training
NOTE: The following document is preserved as historical archival materials. While it may not meet modern digital accessibility standards, UMB and A&F are committed to providing fair and equitable access to information. To request an alternative format, please email the office.
FY21 UMB Space Survey Training
The University negotiates a new Fringe Benefit and Facilities and Administrative (F&A) cost rate agreement with the federal government. The new rates have been loaded to Kuali Research for budget development.
Facilities & Administrative Costs also known as Indirect Costs are defined by the federal government:
“as those costs incurred for a common or joint purpose benefitting more than one cost objective, and not readily assignable to the cost objectives specifically benefitted, without effort disproportionate to the results achieved” (2 CFR §200.56)
Fringe Benefit Rate Announcements
- FY27 Revised Planning Rates Announcement
- FY27 Planning Rates Announcement
- FY26 F&A Mid-Year Rates Agreements
- FY26 Fringe Benefit Rate Announcement
Facilities and Administrative (F&A) Cost Rate Agreements
Cost Rate Agreements
| Fiscal Year | Organized Research (On-Campus) | Organized Research (Off-Campus) | Sponsored Training (On-Campus) | Sponsored Training (Off-Campus) | Other Sponsored Activities (On-Campus) | Other Sponsored Activities (Off-Campus) |
|---|---|---|---|---|---|---|
| FY 2024 through FY 2027 | 55.5% | 26.0% | 50.5% | 26.0% | 38.0% | 26.0% |
| FY 2018 through FY 2023 | 54.5% | 26.0% | 52.2% | 26.0% | 39.9% | 26.0% |
| FY 2016 through FY 2017 | 54.0% | 26.0% | 52.2% | 26.0% | 39.9% | 26.0% |
Corporate Clinical Trial and Commercially Sponsored Research Rates: The corporate-sponsored clinical trials rate of 40% of Total Direct Costs (TDC) and the basic/allied research rate for corporate and commercial sponsors of 50% of TDC are not regulated by the rate agreement with the federal government. You can see these rates listed at https://www.umaryland.edu/spa/budgets-and-expenses/fa-cost-rates/.
These rates are applied to either total direct costs (TDC) or "modified total direct costs" (MTDC) as noted. Modified total direct costs 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.
Any exceptions to the applicable rates must be requested by the Principal Investigator in writing and approved in writing by the Dean. The approved request must be submitted with the proposal to ORD for final approval by the Vice President for Research and Development prior to the processing and campus sign-off of the proposal.
If you have any questions, please contact Rama Camara Spasic, Director, Sponsored Projects Accounting and Compliance at 410-706-7759 or rcamaraspasic@umaryland.edu.
Fringe Benefit Rates
Fringe benefits are charged using the rates listed below.
Faculty and Staff fringe benefits rate include: FICA/Medicare, unemployment insurance, workers’ compensation, dental, health and prescription drug insurance, pension, post-retirement health benefits, vacation leave payouts, employee tuition remission and employee assistance and wellness programs.
The Legislated benefits rate includes: FICA/Medicare, unemployment insurance, workers’ compensation, employee tuition remission and employee assistance and wellness programs.
The Limited benefits rate includes: FICA/Medicare, unemployment insurance, workers’ compensation, dental, health and prescription drug insurance, employee tuition remission and employee assistance and wellness programs.
| Apply to Accounts | FY25 | FY26 | FY27+ (Proposed) | Costs Recorded In Account | |
|---|---|---|---|---|---|
| Faculty | 1011 – Faculty 9/10 mo. 1012 – Faculty 12 mo. |
28.5% | 29.3% (To PP26-17) 27.6% (PP26-18+) |
28.7% | 2790 – Fringe rate Faculty |
| Staff | 1013 – Exempt staff 1014 – Non-exempt staff 2194 – Non-Exempt GED Program |
39.1% | 38.4% (To 26-17) 36.7% (PP26-18+) |
38.2% | 2791 – Fringe rate Staff |
| Legislated Benefit | 2071 – Faculty 2072 – Exempt staff (C1) 2073 – Non-exempt staff (C1) 2080 – Summer Salaries 2085 – Supplemental Pay 2110 – Overtime 2120 – Shift Differential 2130 – On call pay 2140 – Bonus Payments 2074 – College Work Study (Summer) 2075 – Students (Other than CWS) (Summer) 2090 – Contractual Employee (C2) (Until FY15) |
8.2% | 8.2% | 8.2% | 2793 – Fringe rate Legislated Benefit |
| Limited Benefit | 1021 – Post Docs/Fellows 2090 – Contractual Employee (C2) (FY16+) |
19.4% | 20.5% | 21.4% | 2792 – Fringe rate Limited Benefit |
| Students | 1020 – Graduate Assistants 2074 – College Work Study 2075 – Students (other than CWS) |
0% | 0% | 0% | N/A |
| Other | 2196 – Accrued Leave Payout | 0% | 0% | 0% | 0% |