Facilities & Administrative (F&A) Rates

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 are:

Rate Type 7/1/18–
6/30/20
7/1/20–
6/30/22
7/1/22–
6/30/23
7/1/23–
6/30/24
7/1/24–
6/30/25
Research, On Campus 57.0 57.0 59.5 60.0 61.0
Research, Off Campus 26.0 26.0 26.0 26.0 26.0
Primate Center, Core Grant 22.7 22.7 25.2 25.2 25.2
Primate Center, Non-Core Federal 54.4 54.4 57.8 57.8 57.8
Other Sponsored Activities, On Campus 39.0 39.0 42.5 42.5 42.5
Other Sponsored Activities, Off Campus 25.0 25.0 26.0 26.0 26.0
Instruction 50.0 50.0 50.0 50.0 50.0
IPA 8.0 8.0 10.0 10.0 10.0

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."