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  5. Facilities and Administrative (Indirect) Cost Rates

Facilities and Administrative (Indirect) Cost Rates

Effective Period
From To Rate (%) Locations Applicable To
07/01/2019 06/30/2023 52.5 On-Campus Organized Research
07/01/2019 06/30/2023 34.1 On-Campus AREC (A)
07/01/2019 06/30/2023 32.6 On-Campus Other Sponsored Activities
07/01/2019 06/30/2023 47.5 On-Campus Instruction
07/01/2019 06/30/2023 26.0 Off-Campus All Programs
07/01/2023 Until Amended Use same rates and conditions as those cited for fiscal year ending June 30, 2023
(A) Agriculture Research and Education Centers and Florida Medical Entomology Lab
within the Institute of Food and Agricultural Sciences.

Application of Facility and Administrative (Indirect Cost) Rates to DOD Contracts/Subcontracts

In accordance with DFARS 2231.303, no limitation (unless waived by the institution) may be placed on the reimbursement of otherwise allowable indirect cost rates incurred by an institution of higher education under a DOD contract awarded on or after November 30, 1993, unless the same limitation is applied uniformly to all other organizations performing similar work. It has been determined by the department of Defense that such limitation is not being uniformly applied. Accordingly, the following rates do not reflect the application of the 26% limitation on administrative indirect costs imposed by OMB Circular A-21.

From To Rate % Locations Applicable To
07/01/2015 06/30/2023 54.5% On-Campus Organized Research
07/01/2015 06/30/2023 28% Off-Campus Organized Research
07/01/2023 Until Amended Use same rates and conditions as of 06/30/2023

Note: Modified Total Direct Cost Base

The rates established above are calculated based on the modified total direct costs (MTDC), which includes all direct charge expenses for salaries and wages, fringe benefits, materials, supplies, services, travel, subgrants and subcontracts up to first $25,000.00 of each subgrant or subcontract (regardless of the period covered by the subgrant or subcontract). Modified total direct costs shall exclude any equipment, capital expenditures, charges for patient care, student tuition remission, rental costs of off-site facilities, scholarships, fellowships, participant support costs, as well as the portion of each subgrant and subcontract in excess of $25,000.

Treatment of Fringe Benefits

Fringe Benefits are charged using the rate(s) listed in the Fringe Benefits Rate table.

Fringe Benefits include the following:

  • FICA
  • State Unemployment
  • Workers’ Compensation
  • Retirement
  • Life & Health Insurance
  • Leave Cash Outs
  • Sick Leave Pool Payments
  • Clinical Disability Insurance
  • Parental Leave Program

Treatment of Paid Absences

Vacation, holiday, sick leave pay and other paid absences are included in salaries and wages and are claimed on grants, contracts and other agreements as part of the normal cost for salaries and wages. Separate claims for the costs of these paid absences are not made.

Off-campus definition

For all activities performed in facilities not owned by the institution and to which rent is directly allocated to the project(s) the off-campus rate will apply. However, grants or contracts will not be subject to more than one F&A cost rate. Therefore, the rate will be determined by how the majority of activity is performed under the project (i.e. off-campus, in an REC, or for Other Sponsored Activities), and that rate will apply to the entire project.

Equipment definition

On or prior to June 30, 2011, equipment means an article of nonexpendable tangible personal property having a useful life of more than one year, and an acquisition cost of $1,000 or more per unit.

Effective July 1, 2011, the defined acquisition cost is $5,000.

Definitions

Indirect (facilities & administrative (F&A)) costs

Indirect (F&A) costs means those costs incurred for the common or joint purpose benefiting more than one cost objective, and not readily assignable to the cost objectives specifically benefited, without effort disproportionate to the results achieved.

Last Reviewed

05/01/2020: reviewed content

Resources

Fringe Benefits Rate table

Contacts

Cost Analysis: (352) 392-5778

Tax Services: (352) 392-1321