UF’s current federally negotiated F&A Rate Agreement is available HERE.
All sponsored projects must follow the University’s Facilities & Administrative Cost Policy found at F&A Policy and F&A Directives and Procedures.
Project budgets should include all costs required to accomplish the objectives in the proposal or agreement. These costs are itemized as either:
F&A costs cannot easily be allocated to individual projects, therefore sponsors require that they are budgeted and collected as a percentage of a project’s direct cost. When developing a contract or grant budget, use the appropriate rate below.
***Only ONE rate may be applied to each award. The rate will be determined by how the majority of activity is performed under the project (i.e. off-campus, in an REC, or for a particular activity – Research, Other Sponsored Activity, or Instruction), and that rate will apply to the entire award.
|Sponsor||Type of Project Activity/Contract||Rate on MTDC|
|Sponsors without a pre-approved exemption (below)|
|IFAS AREC1 – Research activities||34.1%||26%|
|Other Sponsored Activity||32.6%||26%|
|Department of Defense Contracts||Research Contract or Subcontract2||54.5%||28%|
1 Agriculture Research and Education Centers (AREC) and Florida Medical Entomology Lab within the Institute of Food and Agricultural Sciences. See: https://ifas.ufl.edu/maps/ for details.
2 If the project will be funded as a grant, cooperative agreement or other transaction agreement/other transaction authority (OTA) then the rate used for on campus research should be 52.5%. The DoD rate of 54.5% should only be used for a federal procurement contract which is governed by Federal Acquisition Regulations (FARs).
3 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.