Examples
Worked examples
- Is an instance
A university's on-campus research F&A rate is 62 percent of MTDC, effective for the fiscal years 2023 to 2027.
- Is an instance
An off-campus rate of 26 percent applies to projects conducted at a partner facility for more than 50 percent of the budget period.
Counter-examples
Looks similar, but isn't
- Not an instance
A Horizon Europe flat 25 percent rate is not an F&A rate.
- Not an instance
A foundation's 10 percent cap on indirect is a programmatic limit, not the institution's negotiated F&A rate.
Editorial commentary
F&A rates are negotiated periodically between an institution and its cognizant federal agency (typically DHHS or ONR), based on a complex F&A rate proposal documenting allowable costs across categories (depreciation, operations and maintenance, library, general administration, departmental administration, sponsored projects administration, student services). Research universities typically negotiate on-campus F&A rates between 50 and 70 percent of MTDC. Off-campus rates are lower (often 25 to 30 percent). The negotiated rate is the maximum recoverable; sponsors may impose lower programmatic caps.
References
- US Office of Management and Budget Uniform Guidance 2 CFR 200 Appendix III; Council on Governmental Relations (COGR) F&A guidance.
Also known as
F&A · Facilities and Administrative rate · Negotiated indirect rate · Federally negotiated rate
Machine-readable encodings
Use in your systems
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