The Non-University Differential (NUD) is an assessment on goods or services provided to non-university customers in order to recoup indirect costs associated with providing the goods or services.
Facilities and Administration (F&A) Rate Components/Non-University Differential (NUD):
The 2020-21 NUD Rate remains at 33.7%, under the current methodology the 2022-23 change to the federally negotiated F&A will result in an updated rate of 36%. (updated September 2021)
| Facilities and Administration (F&A) Sponsored Program Rate | 2019-20 | 2020-21 | 2021-22 | 2022-23 |
|---|---|---|---|---|
| Building Depreciation | 2.7% | 2.7% | 2.7% | 3.5% |
| Equipment | 1.3% | 1.3% | 1.3% | 1.7% |
| Building Interest | 1.3% | 1.3% | 1.3% | 1.5% |
| Operations and Maintenance of Plan (OMP) | 8.0% | 8.0% | 8.0% | 8.7% |
| Library | 0.7% | 0.7% | 0.7% | 1.1% |
| General Administration | 5.5% | 5.5% | 5.5% | 5.6% |
| Department Administration | 16.2% | 16.2% | 16.2% | 16.7% |
| Sponsored Project Administration | 3.3% | 3.3% | 3.3% | 3.7% |
| Subtotal | 39.0% | 39.0% | 39.0% | 42.5% |
| Campus Non-University Differential (NUD) Rate | 2019-20 | 2020-21 | 2021-22 | 2022-23 |
|---|---|---|---|---|
| Sponsored Program Cost Rate (from above) | 39.0% | 39.0% | 39.0% | 42.5% |
| Less components that are not typically utilized by outside clients: | ||||
|
Library |
-0.7% | -0.7% | -0.7% | -1.1% |
|
Sponsored Project Administration |
-3.3% | -3.3% | -3.3% | -3.7% |
|
Equipment |
-1.3% | -1.3% | -1.3% | -1.7% |
| Campus Full NUD Rate | 33.7% | 33.7% | 33.7% | 36.0% |
| The NUD is allocated as follows: | 2019-20 | 2020-21 | 2021-22 | 2022-23 |
|---|---|---|---|---|
| Departmental Retains | 16.2% | 16.2% | 16.2% | 17.3% |
| Central Administration Receives | 17.5% | 17.5% | 17.5% | 18.7% |
| Campus Full NUD | 33.7% | 33.7% | 33.7% | 36.0% |
Download table - In Progress (PDF)
Revision Announcement
There are two NUD rates: the full NUD (33.7%) and in rare instances, a minimum NUD (currently, 8%) that required BIA approval.
Reduced NUD rates no longer exist. See Revision – June 6, 2005 (PDF) for more information.
NUD Assessment
A quarterly report is run by the Budget and Institutional Analysis (BIA) to identify income to be adjusted for the Non-University Differential (NUD). The adjustments appear the following month. View the NUD Assessment (PDF) for detailed information.