Facilities and Administrative Cost Rates

Federally negotiated facilities and administrative (F&A) costs, also known as indirect costs, are charged against modified total direct costs (MTDC). Modified total direct costs exclude equipment, capital expenditures, charges for patient care and tuition remission, rental costs of off-site facilities, scholarships and fellowships as well as the portion of each subgrant/subcontract in excess of $25,000. (It is UNL's practice to exclude the total amount of any subgrant/subcontract to its sister institutions - UNK, UNO & UNMC.)

At UNL, equipment is defined as an item having an acquisition cost of $5,000 or more and a useful life of over one year.

Rate Agreement 2012

Date of Rate Agreement: September 19, 2012

ON CAMPUS
Organized Research
07/01/12 – 06/30/13
48.5% MTDC
07/01/13 – 06/30/15**
51% MTDC
(NOTE: Projects with a start date of 7/1/12-6/30/13 should apply the 48.5% rate. Projects with a start date of 7/1/13 and beyond should apply the 51% rate.)

Agricultural Research Division
 
07/01/12 - 06/30/15**
45.5% MTDC


Instruction
 
07/01/12 - 06/30/15**
50.0% MTDC


Other Sponsored Activities (Public Service and Administration)
 
07/01/12 - 06/30/15**
39.0% MTDC


Co-op Extension Service
 
07/01/12 - 06/30/15**
32.0% MTDC


OFF CAMPUS
All Programs
07/01/12 - 06/30/15**
26.0% MTDC


**Rates remain in effect provisionally beginning 6/30/15 and until a new agreement is negotiated.