Federally Negotiated Facilities & Administrative (F&A) Cost Rates

Please refer to the Office of Sponsored Projects Administration F&A web site for additional rate information and announcements.


Federally-Negotiated Rates

RATE APPLIES TO:

ON-CAMPUS

OFF-CAMPUS

EFFECTIVE
PERIOD

Research
(incl. federally-sponsored clinical trials)

51.0% MTDC

26.0% MTDC

07/01/2007 - 06/30/2011

Instruction (including Title IV-E)

50.0% MTDC

26.0% MTDC

07/01/2007 - 06/30/2011

Department of Defense Research Contracts

57.0% MTDC

26.0% MTDC

07/01/2007 - 06/30/2011

Other Sponsored Programs

32.0% MTDC

26.0% MTDC

07/01/2007 - 06/30/2011

Hormel Institute

52.5.0% MTDC

26.0% MTDC

07/01/2007 - 06/30/2011


Other Sponsor-Established Rates

SPONSOR

RATE AND BASE

NSF Research Training

8% TDC

USDA CREES programs

25% TDC (or 20% total federal funds)

USDE Educational Training

8% TDC less stipends, tuition and related fees, equipment

NIH Research Training

8% TDC less tuition/fees, equipment, patient care, alterations/renovations


University of Minnesota-Approved Waivers and Reduced Rates

SPONSOR

RATE AND BASE

Foundations - member of Minnesota Council on Foundations
(see http://www.mcf.org/mcf/about/members.htm)

0%

Foundations - Others

Follow application or sponsor policy. If there is no policy, use the University's federally-negotiated rate.

Government - Minnesota state and local

0% Except for federal pass through funds

Clinical Trials (non-federal) through 12/31/2004

23% TDC

Clinical Trials (non-federal) beginning 1/1/2005

26% TDC

Small Business Innovation Research (SBIR) - Phase 1* Only

10% TDC

Small Business Technology Transfer (STTR) - Phase 1* Only

10% TDC


Definitions

Base

The budget costs, (e.g., salary and supplies) that must be multiplied against the F&A rate to determine the F&A costs.

Modified Total Direct Costs (MTDC)

Total direct costs minus equipment, capital (Alterations & Renovations) expenditures, charges for patient care, graduate student fringe, space rental costs of off-site facilities, scholarships and fellowships as well as the portion of each sub-grant or sub-contract in excess of the first $25,000 per project period.

Off-Campus

A project is considered off-campus if more than 50% of the direct salaries and wages of University personnel engaged on the project are incurred at a site neither owned nor leased by the University.

Total Direct Costs (TDC)

All of the direct costs of the project.


[
Policy Library] [Policies by Process]


Privacy Statement
Comments: process@tc.umn.edu
© 2007 by the Regents of the University of Minnesota.
Policy and Process Development Office. All Rights Reserved.
The University of Minnesota is an equal opportunity educator and employer.
http://www.fpd.finop.umn.edu/groups/ppd/documents/Rates/f_and_a_rates.cfm
Updated: November 19, 2007