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 12-17-2018 pdf

Date of Rate Agreement: December 17, 2018

All rates in the agreement are based on MTDC


Organized Research 55.5%
Ag Research Division 48.5%
Instruction 52.0%
Other Sponsored Activity 44.0%
Cooperative Extension Services 33.5%

Off Campus Activity

All programs 26.0%

Note: All rates effective 7/1/2018. These rates remain in effect provisionally beginning 7/1/21 and until a new agreement is negotiated.