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F&A rate agreement, Proposed Fringe Benefits Rates, and Other Federal Compliance

F&A Cost Rate Agreement

Micro-purchase Limits and Compliance with Uniform Guidance Requirements

The pertinent information regarding the ÌìÃÀÓ°ÊÓ´«Ã½'s current Facilities and Administration Cost Rates is as follows:

Institution: ÌìÃÀÓ°ÊÓ´«Ã½
Cognizant Agency: Department of Health and Human Services
Agreement Date: December 14, 2017

The Facilities & Administrative cost rates (formerly called indirect cost rates) approved in this agreement are for use on grants, contracts and other agreements with the Federal Government.

F&A COST RATES: Effective Period
 
RATE TYPES:           FIXED           FINAL           PROV. (PROVISIONAL)           PRED. (PREDETERMINED)
 
Type   From            To            Rate(%) Locations Applicable To
PRED.   10/1/2020   9/30/2024   54.00 On-campus Organized Research Medicine
PRED.   10/1/2020   9/30/2024   41.00 On-campus Organized Research-Others
PRED.   10/1/2020   9/30/2024   52.00 On-campus Instruction
PRED.   10/1/2020   9/30/2024   37.00 On-campus  Other Sponsored Activities
PRED.   10/1/2020   9/30/2024   26.00 Off-campus  All Programs
PROV.   10/1/2024   Until Amended   Use same rates and conditions as those cited for fiscal year ending September 30, 2024.
 
 

MTDC Base:

Modified total direct costs (MTDC), consisting of all direct salaries and wages, applicable fringe benefits, materials, supplies, services, travel and up to the first $25,000 of each sub-award (regardless of the period of performance of the subawards under the award). Modified total direct costs shall exclude equipment, capital expenditures, charges for patient care, tuition remission, rental costs, scholarships and fellowships, participant support costs and the portion of each subaward in excess of $25,000. Other items may only be excluded when necessary to avoid a serious inequity in the distribution of indirect costs with the approval of the cognizant agency for indirect costs.

 

 ESTIMATED FRINGE BENEFIT RATES FOR GRANT BUDGETING - EFFECTIVE 10/01/18


Fringe benefits are charged based on the actual cost of each fringe (e.g. health insurance, life insurance, etc). The University establishes estimating fringe rates for various categories of employees. Actual fringe benefits are calculated as a percentage of the total salary for each individual employee. The estimated fringe rates are intended to provide adequate funding to cover the actual fringe benefit costs that will be charged to sponsors.

Employee Category   Rate   Estimating Rate Use Guidance
USA Faculty/Staff   33.00%   Use this rate for all permanent employees paid by the ÌìÃÀÓ°ÊÓ´«Ã½ who are being directly charged to a sponsored program.
HCM/HCA Faculty/Staff   25.00%   Use this rate for all permanent employees paid by the USA Healthcare Management, LLC (HCM) and USA Healthcare Authority, LLC (HCA), who are being directly charged to a sponsored fund.  How do you know if an employee is has HCM status?  The best way to know is to refer to the 'BPN' number on the employee's PA.  The BPN will begin with H (HCM) or I (HCM).  Keep in mind that employees hired after the HCM/HCA was created OR employees who have retired from TRS and were rehired by HCM/HCA could be HCM/HCA employees.  But, not all employees in a clinical setting should be automatically considered HCM/HCA employees.
Post-Doctoral   20.00%   Use this rate for post-docs who are being directly charged to a sponsored fund. 
9 Month Faculty   20.00%   Use this rate to budget the benefits for the summer pay requested by 9 month faculty from sponsored funds.
Temporary    10.00%   Use this rate for temporary employees paid by the ÌìÃÀÓ°ÊÓ´«Ã½ or the USA Healthcare Management, LLC who are being directly charged to a sponsored fund. 
Student   0%   Use this rate for all student assistants and graduate assistants who are being directly charged to a sponsored fund.