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Division of Sponsored Programs > Proposal Preparation & Submission > Budgeting > F&A Rates (IDC) > F&A Exceptions

Exceptions

Certain exceptions are listed under F&A Procedures & Directives section 3.1

For certain sponsors, the University will accept the rates at or above those listed below without any additional documentation.

Direct Sponsor Type of Activity Rate on TDC Base
Government Entities within the state of Florida including Florida State Agencies1 Any 10%
State of Florida Water Management Districts Any 25%
Non-Profit Grower/Producer Associations
or Foundations		 Any 12%
Industry IFAS Faculty Service Projects 20%

1 If the Florida entity’s solicitation allows for recovery of greater than 10%, the allowable rate should be included in the proposal. For the purposes of F&A rate application, SUS Universities are NOT Florida State Agencies.

Use of any F&A rates other than the negotiated rates or the itemized exceptions provided above shall be at the Total Direct Cost basis.  All such rates must be approved by the College Dean or Unit Director and a Director of the Division of Sponsored Programs (DSP).

Use UFIRST to Request an F&A Waiver

To request project-specific approval:

  1. Request review from College Dean or Director
    • Use the “Request Ad Hoc Review” activity on the UFIRST Proposal or obtain an email approval from the College Dean or Director.
    • The request should be based on assessment of the compelling nature of the request, the importance of the individual project, the best interests of the college, fairness to other investigators, and the ability of the department or college to financially forego the F&A that would otherwise have been recovered.
  2. Request review from DSP’s Director, Stephanie Gray
    • Once the College Dean or Director ad hoc review is approved or email approval is obtained, use the “Request Ad Hoc Review” activity on the UFIRST proposal to request review from Stephanie Gray. Select Stephanie Gray as the ad hoc reviewer and select “OTHER” as the type of review. If email approval has been obtained from the College Dean/Director, attach a copy to the request. 
    • Alternatively, the information can be emailed directly to Stephanie Gray for review and consideration. 

Note that failure of the Principal Investigator to submit the proposal via approved institutional channels (e.g., through department, College and DSP) prior to submission to the sponsor is not cause for a waiver. In these cases, the sponsor will be expected to pay the full applicable F&A rate.

Last updated 7/8/25