Project budgets should include all costs required to accomplish the objectives in the proposal or agreement. These costs are itemized as either:
Direct costs (salary, fringe benefits, supplies, travel, etc.)
Facilities and Administrative (F&A) costs incurred for sponsored programs administration and compliance, purchasing, accounting, library services, and building custodial services, depreciation, and utilities.
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.
1 Agriculture Research and Education Centers (AREC) and Florida Medical Entomology Lab within the Institute of Food and Agricultural Sciences.
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 true federal procurement contract which is governed by Federal Acquisition Regulations (FARs).
If the proposal is being submitted via UFIRST SF424/Grants.gov, the 52.5% F&A rate should be used.
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.
Travel costs, field work and Institute of Food and Agricultural Sciences Research & Education Centers do not qualify for the off campus rate.