{"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":"2026-06-15T20:21:23","modified_gmt":"2026-06-15T20:21:23","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 class=\"wp-block-paragraph\">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 class=\"wp-block-paragraph\">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-7387b849 wp-block-group-is-layout-flex\">\n\n<p>\n\n<\/p>\n<ul class=\"wp-block-list\">\n\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 \n\n<li>Capital expenditures<\/li>\n\n \n\n<li>Charges for patient care<\/li>\n\n \n\n<li>Tuition remission<\/li>\n\n \n\n<li>Rental costs of off-site facilities<\/li>\n\n \n\n<li>Scholarships and fellowships<\/li>\n\n \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\n<\/ul>\n\n<\/div>\n\n\n<p class=\"wp-block-paragraph\"><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<p class=\"wp-block-paragraph\">Agreement Date: April 12, 2026<\/p>\n\n\n<p class=\"wp-block-paragraph\">HHS Representative: Ernest Kinneer, (214) 767-3261<\/p>\n\n\n<h3 class=\"wp-block-heading\">On Campus<\/h3>\n\n\n<div class=\"wp-block-group is-layout-flow wp-block-group-is-layout-flow\">\n\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\n<\/div>\n\n\n<h3 class=\"wp-block-heading\">Off Campus<\/h3>\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<p class=\"wp-block-paragraph\"><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<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n\n<h3 class=\"wp-block-heading\"><strong>Are F&amp;A Waivers Allowed?<\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">The Vice Chancellor for Research and Innovation retains authority for waivers of F&amp;A costs on proposals and awards. Because F&amp;A costs represent true costs of a project, waiver requests should be limited only to those rare circumstances where the benefit to the university outweighs the monetary loss to the university. Some circumstances under which a waiver will be considered include: 1) the sponsoring agency has <em><strong>published<\/strong><\/em> policies limiting or prohibiting the payment of full F&amp;A or indirect costs; 2) the project requires significant cost sharing that cannot be met by other sources; or 3) there are extenuating circumstances that support such a waiver. <strong>Industry\/For-Profit sponsors are expected to receive financial benefit from the research and therefore must pay UNL\u2019s full research F&amp;A rate.<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Any request for a reduction of full F&amp;A must be documented using the F&amp;A Waiver Request form, including thorough justification and signed by the cognizant department chair and dean, prior to submission to the Office of Sponsored Programs for consideration and <em><strong>submitted well in advance of the proposal due date<\/strong><\/em>. The Vice Chancellor for Research and Innovation makes the final determination for all waiver requests. You will be notified via email of the final determination.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">For federal, state, and foundation proposals, if a sponsor\u2019s published policy exists limiting our full F&amp;A rate, a copy of the published policy (or a website where it can be found) is sufficient for justification. This request does not require approval by the department chair and dean.<\/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":40,"href":"https:\/\/research.unl.edu\/sponsoredprograms\/wp-json\/wp\/v2\/pages\/17\/revisions"}],"predecessor-version":[{"id":3252,"href":"https:\/\/research.unl.edu\/sponsoredprograms\/wp-json\/wp\/v2\/pages\/17\/revisions\/3252"}],"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}]}}