Facilities and Administrative (F&A) Costs
Proposals submitted to Sponsored Program Services must use the appropriate F&A rate in accordance with the most recently negotiated rate agreement and University policy.
Federal & Corporate Rates
|
|
Rate Base* |
07/01/18 – 06/30/19 |
07/01/19 – 06/30/20 |
07/01/20 – 06/30/21 |
07/01/21 – 06/30/22 |
07/01/22 – |
|
|
Research |
|||||||
|
On Campus |
MTDC |
59.5% |
61.0% |
61.0% |
61.0% |
61.0% |
|
|
Off Campus(2) |
MTDC |
26.0% |
26.0% |
26.0% |
26.0% |
26.0% |
|
|
Instruction |
|||||||
|
On Campus |
MTDC |
57.0% |
57.0% |
57.0% |
57.0% |
57.0% |
|
|
Off Campus(2) |
MTDC |
26.0% |
26.0% |
26.0% |
26.0% |
26.0% |
|
|
Other Sponsored Activities |
|||||||
|
On Campus |
MTDC |
35.0% |
35.0% |
35.0% |
35.0% |
35.0% |
|
|
Off Campus(2) |
MTDC |
26.0% |
26.0% |
26.0% |
26.0% |
26.0% |
|
The University’s F&A Agreement, negotiated with the Department of Health and Human Services: Cost/Indirect Cost Rate Agreement.
- F&A costs are calculated on Modified Total Direct Cost (MTDC) which is Direct Costs minus certain exclusions. Direct Costs include salary, fringe benefits, materials and supplies, travel, and the first $25,000 of each subcontract, etc.
- Exclusions include equipment over $5,000*, rent, fellowships, tuition, participant support costs and subcontract amounts beyond the first $25,000 for each subcontract.
*In order to be consistent with State classification standards, the dollar threshold for capitalization of equipment at UConn is $5,000.
Off Campus Rate
In accordance with our current F&A Rate Agreement:
For all activities performed in facilities not owned by the institution and to which rent is directly allocated to the project(s), the off campus rate will apply. Grants or contracts will not be subject to more than one F&A rate. If more than 50% of a project is performed off campus, the off campus rate will apply to the entire project.
The off campus indirect cost rate can be budgeted as follows:
- If rent is directly charged to the project.
- If more than 50% of all program activities are performed off campus. (We request written confirmation from the PI).
- If the sponsor specifically requires the off campus rate per the solicitation.
The on campus rate is normally applied whenever the University leases or pays for space costs that are not direct charged to a grant or contract.
If you have questions, please contact your SPS Grants/Contracts Specialist.
Sponsor Stated Limits
When the University collects F&A costs at less than the full federally negotiated rates, F&A costs are charged to Total Direct Costs (including equipment, participant support costs, subcontracts, etc.,) unless otherwise stated in the sponsor guidelines.
Funding from Connecticut State agency appropriations and local municipalities are charged a current reduced rate of 20%. F&A costs should be charged to Total Direct Costs. If the Originating Sponsor is non-State, the full rate allowable by the originating/prime sponsor should be applied.
Reduction of F&A on Projects Having a Total Cost of $50k or Less
To allow for more buying power on small sponsored projects and to help foster smaller awards which may lead to additional funding, F&A on new awards received after October 1, 2017 with total costs of $50,000 or less, will be reduced to 20% or the difference between the full F&A rate and 20% will be distributed to the investigators F&A account. F&A costs are charged to Total Direct Costs (TDC) or Modified Total Direct Costs (MTDC) as required by the specific sponsor or solicitation.
Sponsored Program Services (SPS) has developed guidance and FAQs on how this program will be implemented.