Costing Policy & Analysis


Facilities & Administrative (F & A) rates are used to recover costs spent on sponsored projects that cannot be directly attributed to a particular project. These are often called indirect costs. Costing Policy & Analysis calculates, proposes, and negotiates F&A rates with the federal government (Department of Health and Human Services).

Current F&A Rates

Effective July 2018, UC Davis is operating under provisional F&A rates.  The provisional rates are the same as the FY 18 rates until the rates are amended by the Federal Government. 


The above rates are applied to Modified Total Direct Costs (MTDC), defined in the rate agreement as follows:

"Modified total direct costs, consisting 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, student 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."

Supplemental content

Costing Policy & Analysis