Posted January 7, 2019 by Ashley Washburn
The University of Nebraska-Lincoln has negotiated new terms for Facilities and Administrative, also known as F&A, cost rates for indirect costs on all externally funded grants and contracts.
The university’s new F&A agreement applies to all sponsored programs proposals submitted for funding, effective immediately. Based on this agreement, the new rates for sponsored programs (externally funded grants, contracts and other agreements with external partners) are:
On-campus Activity
Organized Research (7/1/2018-6/30/2021): 55.5 percent
Ag Research Division (7/1/2018-6/30/2021): 48.5 percent
Instruction: 52 percent
Other Sponsored Activity: 44 percent
Cooperative Extension Services: 33.5 percent
Off-campus Activity
All programs: 26 percent
These F&A rates are applied to the Modified Total Direct Costs base. MTDC includes all direct salaries and wages, fringe benefits, materials and supplies, services and travel and up to the first $25,000 on each subaward. MTDC excludes equipment, capital expenditures, charges for patient care, rental costs, tuition remission, scholarships and fellowships, participant support costs and the portion of each subaward in excess of $25,000.
The off-campus F&A rate may be used for projects with activities performed in facilities not owned by UNL and for which rent is directly allocated to the project. Grants or contracts will not be subject to more than one F&A rate. If more than 50 percent of a project is performed off-campus, the off-campus rate applies to the entire project.
A project is defined to be “on-campus” if 50 percent or more of the UNL activities are performed in facilities owned by UNL or for which rent is directly paid by UNL. UNL activities are defined as tasks performed by university employees. Tasks performed by consultants or subawardees should not be considered when determining if the project qualifies as on-campus or off-campus.
The university’s policy is to request federally negotiated rates on all proposals. Waivers of F&A costs are generally not allowed. Principal investigators working with sponsors who request less than fully negotiated rates on F&A costs should submit a request for a reduced rate well in advance of any due dates. Any request for a reduction must be thoroughly justified and signed by the appropriate department chair and dean prior to submission to the Office of Sponsored Programs for consideration. The vice chancellor for research and economic development makes the final determination.
For more information, contact Jeanne Wicks, director of sponsored programs, 402-472-1825.
Helpful resources
Facilities and Administrative Cost Rates
FAQ: F&A Costs on Sponsored Projects
Off-campus Rate Definition and Determination
