


{"id":17,"date":"2013-03-15T21:17:01","date_gmt":"2013-03-15T21:17:01","guid":{"rendered":"http:\/\/research.unl.edu\/sponsoredprograms\/?page_id=17"},"modified":"2026-04-23T17:35:59","modified_gmt":"2026-04-23T17:35:59","slug":"facilities-and-administrative-cost-rates","status":"publish","type":"page","link":"https:\/\/research.unl.edu\/sponsoredprograms\/facilities-and-administrative-cost-rates\/","title":{"rendered":"Facilities and Administrative Cost Rates"},"content":{"rendered":"\n<p>Federally negotiated facilities and administrative (F&amp;A) costs, also known as indirect costs, are charged against modified total direct costs (MTDC).<\/p>\n\n\n\n<p>Modified total direct costs exclude:<\/p>\n\n\n\n<div class=\"wp-block-group is-nowrap is-layout-flex wp-container-core-group-is-layout-6c531013 wp-block-group-is-layout-flex\">\n<p><\/p>\n<ul class=\"wp-block-list\">\n<li>Equipment, defined as an item having a useful life of one year or more and an acquisition cost of $10,000 or more (7\/1\/26 or later) or $5,000 or more (6\/30\/26 or prior)<\/li>\n \n<li>Capital expenditures<\/li>\n \n<li>Charges for patient care<\/li>\n \n<li>Tuition remission<\/li>\n \n<li>Rental costs of off-site facilities<\/li>\n \n<li>Scholarships and fellowships<\/li>\n \n<li>The portion of each subgrant\/subcontract in excess of $50,000 (7\/1\/26 or later) or $25,000 (6\/30\/26 or prior)<\/li>\n<\/ul>\n<\/div>\n\n\n\n<p><a href=\"https:\/\/research.unl.edu\/sponsoredprograms\/wp-content\/uploads\/sites\/9\/2026\/04\/FA-Rate-Agreement-04-12-26.pdf\">Download the Current Rate Agreement PDF<\/a><\/p>\n\n\n\n<p>Agreement Date: April 12, 2026<\/p>\n\n\n\n<p>HHS Representative: Ernest Kinneer, (214) 767-3261<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">On Campus<\/h3>\n\n\n\n<div class=\"wp-block-group is-layout-flow wp-block-group-is-layout-flow\">\n<figure class=\"wp-block-table is-style-regular\"><table class=\"has-fixed-layout\"><tbody><tr><td>Organized Research<\/td><td>56.5%<\/td><\/tr><tr><td>Ag Research Division<\/td><td>49.0%<\/td><\/tr><tr><td>Instruction<\/td><td>52.0%<\/td><\/tr><tr><td>Other Sponsored Activity<\/td><td>46.0%<\/td><\/tr><tr><td>Cooperative Extension Services<\/td><td>34.5%<\/td><\/tr><\/tbody><\/table><\/figure>\n<\/div>\n\n\n\n<h3 class=\"wp-block-heading\">Off Campus<\/h3>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><tbody><tr><td>All programs<\/td><td>26.0%<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p><strong>Note:\u00a0<\/strong>New rates effective 7\/1\/2025. These rates remain in effect provisionally beginning 7\/1\/30 and until a new agreement is negotiated.<\/p>\n\n\n\n<p><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Federally negotiated facilities and administrative (F&amp;A) costs, also known as indirect costs, are charged against modified total direct costs (MTDC). Modified total direct costs exclude: Download the Current Rate Agreement PDF Agreement Date: April 12, 2026 HHS Representative: Ernest Kinneer, (214) 767-3261 On Campus Organized Research 56.5% Ag Research Division 49.0% Instruction 52.0% Other Sponsored [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"open","ping_status":"open","template":"","meta":{"_acf_changed":false,"footnotes":""},"class_list":["post-17","page","type-page","status-publish","hentry"],"acf":[],"_links":{"self":[{"href":"https:\/\/research.unl.edu\/sponsoredprograms\/wp-json\/wp\/v2\/pages\/17","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/research.unl.edu\/sponsoredprograms\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/research.unl.edu\/sponsoredprograms\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/research.unl.edu\/sponsoredprograms\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/research.unl.edu\/sponsoredprograms\/wp-json\/wp\/v2\/comments?post=17"}],"version-history":[{"count":39,"href":"https:\/\/research.unl.edu\/sponsoredprograms\/wp-json\/wp\/v2\/pages\/17\/revisions"}],"predecessor-version":[{"id":3197,"href":"https:\/\/research.unl.edu\/sponsoredprograms\/wp-json\/wp\/v2\/pages\/17\/revisions\/3197"}],"wp:attachment":[{"href":"https:\/\/research.unl.edu\/sponsoredprograms\/wp-json\/wp\/v2\/media?parent=17"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}