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.

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 12-17-2020.pdf

Date of Rate Agreement: December 17, 2020

All rates in the agreement are based on MTDC


Organized Research55.5%
Ag Research Division48.5%
Other Sponsored Activity44.0%
Cooperative Extension Services33.5%

Off Campus Activity

All programs26.0%

Note: New rates effective 7/1/2021. There were no rate changes from the prior rate agreement. These rates remain in effect provisionally beginning 7/1/24 and until a new agreement is negotiated.