FACILITIES AND ADMINISTRATIVE (F&A) COST RATES

Facilities and Administrative (F&A), also known as Indirect Costs are those costs incurred by an institution which cannot be precisely allocated to specific projects or departments such as computer services, electricity, support of the library, buildings, campus security, etc.  If not recovered, these costs will result in a drain of university resources available for other university functions.  It is, therefore, the policy of the university to include F&A costs in all proposals being submitted to external funding agencies.  This recovery is waived only when fully justified under explicit criteria and clearly in the best interest of the university to accept the project without F&A cost recovery.  If a proposal requests a full or partial waiver of F&A, a copy of the sponsor's guidelines stating their policy must be included with the proposal submitted to OSP. The approving authority to waive F&A costs is the Dean, Graduate School and Research in agreement with the Vice Chancellor, Business Affairs.

F&A rates are based on Modified Total Direct Costs (MTDC)
MTDC are costs that have been modified to exclude certain direct costs from the F&A base. To calculate MTDC, subtract the following costs from the Total Direct Costs:
- equipment (an item costing $5,000 or greater)
- capital expenditures
- rental costs of off-site facilities
- charges for patient care
- tuition remission
- scholarships, and fellowships
- the portion of each subgrant and subcontract in excess of $25,000

Research
On-Campus: 44% MTDC
Off-Campus: 26% MTDC
Instruction
On-Campus: 50% MTDC
Off-Campus: 26% MTDC
Other Sponsored Activity
On-Campus: 31% of MTDC
Off-Campus: 26% of MTDC

State Agency Rate: 10% of Total Direct Costs (Practice)

DHHS F&A Agreement Dated: January 1, 2007.  We have moved to a Modified Total Direct Costs (MTDC) which includes salaries and wages, fringe benefits, materials and supplies, servcies, travel and subgrants and subcontracts up to $25,000 of each subgrantor subcontract. MTDC does not include equipment (over $5,000), tuition remission, rental of off-campus facilities or scholarships and fellowships.

Research, Instruction and Other Sponsored Activity Definitions

UNCW Financial audit for 2006

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