Proposal Preparation Guidelines

Facilities and Administrative Cost Rates

(a.k.a F&A, Overhead or Indirect Cost Rates ) 

Background

At the end of March, 2007, the University of South Florida and the United States Department of Health and Human Services (the cognizant Federal audit agency) entered into a facilities and administrative cost rate agreement for USF and its regional institutions. That agreement established facilities and administrative rates for the period July 1, 2007 through June 30, 2010. The current agreement, dated June 28, 2010, extends the rates and conditions as those cited for fiscal year ending June 30, 2010 until amended.

For the on-campus Research rate and all other facilities and administrative rates — the off-campus Research rate, the on- and off-campus rates for Other Sponsored Activities and the Affiliate (Moffitt) rate are listed on the table below.

These facilities and administrative cost rates are applied to a Modified Total Direct Cost (MTDC) base. MTDC consists of all salaries and wages, fringe benefits, materials and supplies, services, travel and the first $25,000 of each subgrant and subcontract regardless of the period covered by the subgrant or subcontract. Equipment, alterations and renovations, charges for patient care and tuition remission, space rental costs, scholarship, and fellowships, as well as the portion of each subgrant or subcontract in excess of $25,000 are excluded from the MTDC calculation.

**Negotiation for any rates other than the ones listed below must be handled by Sponsored Research and approved by the Director.**

Fiscal year is July 1- June 30

Applicable to

2007-08

2008-09

2009-10

2010-11

2011-12

2012-13

2013-14

Base

Research (On-Campus)

46.5% 47.0% 47.0% 47.0% 49.0% 49.5% 49.5% MTDC

Research (Off-Campus, Adjacent)

27.5 27.5 27.5 27.5 27.5 27.5 27.5 MTDC

Research (Off-Campus, Remote)

26.0 26.0 26.0 26.0 26.0 26.0 26.0 MTDC

Other Sponsored Activities (On-Campus)

32.0 32.0 32.0 32.0 34.0 34.5 34.5 MTDC

Other Sponsored Activities (Off-Campus, Adjacent)

27.0 27.0 27.0 27.0 27.5 27.5 27.5 MTDC

Other Sponsored Activities (Off-Campus, Remote)

26.0 26.0 26.0 26.0 26.0 26.0 26.0 MTDC

Instruction (On-Campus)

46.0 46.0 46.0 46.0 46.0 46.0 46.0 MTDC

Instruction (Off-Campus, Adjacent)

- - - - 27.5 27.5 27.5 MTDC

Instruction (Off-Campus, Remote)

26.0 26.0 26.0 26.0 26.0 26.0 26.0 MTDC


**Off-campus, adjacent includes locations within the commuting distance of Tampa, Florida.

**Off-campus, remote includes locations outside the commuting distance of Tampa, Florida.

OTHER INDIRECT COST RATES

For Florida state agencies, 10% on TDC; Florida SUS Universities, 10% on TDC for Florida state agency projects and applicable rates for federal projects; Florida local government agencies, 25% on TDC; for Water Management Districts, 25% on TDC; for graduate student support/tuition 20% on TDC.

TOTAL DIRECT COSTS

The total direct costs base (TDC) consists of all budgeted direct costs, including salaries and wages, fringe benefits, materials and supplies, services, travel, subgrants and subcontracts in full, tuition remission, equipment and participant support costs.

INSTRUCTION

Sponsored Instruction means the teaching and training activities of an institution established by grant, contract, or cooperative agreement. These activities may be offered for credits toward a degree or certificate or on a noncredit basis, and may be offered through regular academic departments or through separate divisions, such as summer school or extension. (Research training is not included; it is considered Research.)

"Instruction" is the proper code when the primary purpose of the project involves training, curriculum development, instruction, demonstration, or efforts to improve pedagogical methods. Instructional projects may include some elements of research, particularly if new techniques of instruction or curriculum content are being developed. This does not change the definition of the project to "research."

OTHER SPONSORED ACTIVITIES (OSA)

"Other Sponsored Activities" are programs and projects sponsored by federal and non-federal agencies which involve the performance of work other than instruction and organized research. Examples include health service projects, community service programs, service and technical assistance projects, such as student assistance to corporations and government, and conferences. This category also includes sponsor-designed testing, clinical trials, evaluations, non-credit community education.

Note: If a proposal is solely to purchase equipment, the project should be coded according to the principal use of the equipment, e.g., research, instruction, or other.

EFFECTIVE DATE: JANUARY 1, 2011

Other Indirect Cost Rates

FEDERAL


Sponsor

Source

Rate

Base
Federal Agencies Federal Applicable F&A
Cost Rate
Modified Total
Direct Cost

 

NON-FEDERAL


Sponsor Source Rate Base
State of Florida Agencies State up to 15% Total Direct Cost
State of Florida Agencies Federal Applicable Federal Rate Received Total Direct Cost
SUS Universities State 10% Total Direct Cost
SUS Universities Federal Applicable Federal F & A Cost Rate Modified Total Direct Cost
Florida Local Govt Agencies (Fla Counties, Municipalities, etc.) Non Federal 25% Total Direct Cost
Florida Local Govt Agencies (Fla Counties, Municipalities, etc.) Federal Applicable F&A Cost Rate Modified Total Direct Cost
Florida Metropolitan Planning Organizations (MPO) Non Federal 25% Total Direct Cost
State of Florida Water Management Districts District Funds 25% Total Direct Cost
Non-state of Florida Agencies Non Federal 25% Total Direct Cost
Non-state of Florida Agencies Federal Applicable F&A Cost Rate Modified Total Direct Cost
Industry Federal and Non Federal Applicable F&A Cost Rate  
Non Profits, Foundations N/A **Subject to program guidelines or agency policy  
Unrestricted Gifts All 0% Total Direct Cost
Graduate Student Support / Tuition All 20% Total Direct Cost

 

CLINICAL TRIALS


Sponsor Source Rate

Base

Clinical Trials Federal Applicable F&A Cost Rate Modified Total Direct Cost
Clinical Trials Non Federal 30% All Clinical Trial Costs Except Administrative Start-up Fee, Pharmacy Set-up Fee and IRB Fees