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 2016 pdf

Date of Rate Agreement: February 12, 2016

All rates in the agreement are based on MTDC


Organized Research (7/1/2016 – 6/30/2018) 53.5%
Ag Research Division 46.5%
Instruction 51.0%
Other Sponsored Activity 42.0%
Cooperative Extension Services 32.5%

Off Campus Activity

All programs 26.0%

Note: All rates effective 7/1/2015. These rates remain in effect provisionally beginning 7/1/18 and until a new agreement is negotiated.