F&A Rates (IDC)

Facilities & Administrative (F&A) Rates also known as Indirect Costs (IDC)

A sponsored project budget should include all costs needed to accomplish the objectives presented in the proposal or agreement. The total cost of any project includes both direct costs (salaries for the researchers, lab supplies, travel, etc.) plus Facilities and Administrative costs (F&A).

  • All sponsored projects are to follow the University’s Facilities & Administrative Cost Policy found at F&A Policy and F&A Directives and Procedures.
  • When building grant or contract budgets you may use the F&A rates and bases noted in the below chart.
  • UF’s current federally negotiated F&A Rate Agreement is available at F&A Rate Agreement.

Table Definitions:

Base: The F&A rate is applied to a base of direct costs in order to determine the F&A cost which can be calculated in one of the following ways:

  • TDC base = Total Direct Costs. All direct costs are included. There are no exclusions or modifiers. F&A cost = TDC base x F&A rate.
  • MTDC base = Modified Total Direct Costs. TDC minus equipment, patient care, tuition, rental costs of off-site facilities, scholarships, fellowships, and the portion of each subaward in excess of $25,000. F&A cost = MTDC base x F&A rate.

Off-Campus: The off-campus rate should be applied if the activity is conducted in any buildings that are not owned and maintained by UF and which rent is directly allocated to the project. Off-campus F&A can only be charged to projects where rent (which may be in the form of janitorial services, building maintenance, etc.) is directly charged to the project.

Travel costs, field work and Institute of Food and Agricultural Sciences Research & Education Centers do not qualify for the off campus rate.

Other Sponsored Activity (OSA): According to 2 CFR 200, Appendix III, Section A.1.c, Other Sponsored Activity means “programs and projects financed by federal and non-federal agencies and organizations which involve the performance of work other than instruction and organized research.” Further clarification and examples on other sponsored activities are available at this link.

 

Sponsor

Type of Project Activity/Contract

Rate

Base

On-campus Off-campus
Federal and Federal flow through Funds (e.g., NIH, NSF, USDA, EPA, DoD grants)
(see below for Defense Contracts)
Research (after 7/1/14)

50%

26%

MTDC

IFAS AREC1 – Research activities

41%

25%

MTDC

Other Sponsored Activity2

28.5%

25%

MTDC

Instruction

50%

26%

MTDC

Department of Defense Contracts Research Contract or Subcontract
(up to 6/30/14)

51%

28%

MTDC

Research Contract or Subcontract
(after 7/1/14)

52%

28%

MTDC

Gov’t Entities (e.g., state, county, city) located in Florida3 – including flow thru of State Funds from other SUS Universities4

For federal flow thru from SUS Universities use UF’s Federally Negotiated Rates listed above.

If from State Funds

10%

TDC

If Federal Flow-through with
Fixed Price Award, except SUS

10%

TDC

If Federal Flow-through with
Cost Reimbursement Award, except SUS

25%

TDC

State of Florida Water Management Districts –
District Funds only
All Activities

25%

TDC

Growers, Producers, and the Associations and Foundations that support them All Activities

12%

TDC

Domestic Gov’t Entities located outside Florida All Activities

25%

TDC

Industry Clinical Trials involving Human Subjects5

28%

TDC

Non-Clinical Trial Activities

Applicable Federal Rate

 MTDC
Multiple Sponsor – Non-Federal Funds only All Activities

28.5%

MTDC

IFAS Faculty Service Projects –
Non-Federal Funds only
All Activities

15%

TDC

IFAS SPAs All Activities

28.5%

MTDC

Miscellaneous Donations All Activities

0%

TDC

1 Agriculture Research and Education Centers (AREC) and Florida Medical Entomology Lab within the Institute of Food and Agricultural Sciences.

2 Includes, but is not limited to Federal Clinical Trials and IFAS Extension Activities.

3 The intent of the State rate is for money that the state receives through Florida Legislature appropriation or federal sources for a variety of purposes (such as block grants).   State funding with federal money of this type would use an IDC rate of 10% (fixed) or 25% (cost reimbursement).   The State rate is not intended for requests at the proposal stage when UF is asking in a competitive environment (e.g., a grant proposal from the City of Gainesville to the US Department of Justice where UF is a subcontractor.)  This scenario would use the Federal rate.

4 Not all Florida universities or colleges are members of the State University System (“SUS”) of Florida.  A listing of SUS universities can be found HERE.

5 For clinical studies using animal subjects, the appropriate federal negotiated rates are used, most common being on campus research.

For proposals where budget periods cross F&A rate periods the F&A should be calculated on a monthly pro rata basis.

Questions may be directed to DSP’s Proposal Processing Office at ufproposals@ufl.edu.