Office of Research, UC Riverside
Sponsored Programs Administration

F&A Cost Rates

Implementation of New Facilities and Administrative (F&A) Rates - Effective April 1, 2015

DHHS agreement dated March 14, 2018 replaces DHHS agreement dated February 12, 2015. While the Facilities and Administrative Cost Rates listed in Section I of the previous agreement remain unchanged, this new agreement incorporates the fringe benefit rates to be charged as of January 1, 2018.

Facilities and Administrative (F & A) Cost Rates *

Negotiated Federal F & A Cost Rates

7/1/13 -
6/30/15

7/1/15 -
6/30/16

7/1/16 -
6/30/18

7/1/18 -
6/30/19**

Organized Research - On Campus

52.0% MTDC

54.0% MTDC

55.0% MTDC

55.50% MTDC

Organized Research - Off Campus

26.0% MTDC

26.0% MTDC

26.0% MTDC

26.0% MTDC

Instruction - On Campus

58.5% MTDC

51.0% MTDC

51.0% MTDC

51.0% MTDC

Instruction - Off Campus

26.0% MTDC

26.0% MTDC

26.0% MTDC

26.0% MTDC

Other Sponsored Activities - On Campus

44.0% MTDC

51.5% MTDC

51.5% MTDC

51.5% MTDC

Other Sponsored Activities - Off Campus

18.0% MTDC

10.60% MTDC

10.60% MTDC

10.60% MTDC

Other F & A Cost Rates Approved for Use by UCOP

Agricultural Marketing Order Boards - California Dept. of Food and Agriculture (CDFA) Marketing Orders and Agreements are not required to apply the UC Rate for the indirect costs that would normally be applied to State of California funded projects – per https://www.ucop.edu/research-policy-analysis-coordination/policies-guidance/indirect-cost-recovery/indirect-costs-and-agriculture-marketing-boards.html (Instead, use IDC Rate Exception #131503.)

Note:. Not applicable to USDA entities with funding under 2 CFR 200 – the Uniform Guidance. (Instead, use F&A agreement, as prescribed in 2 CFR 200.414.)

For non-CDFA Marketing Orders and Agreement that restrict indirect costs to zero, use IDC Rate Exception #137826. (This exception does not apply where such agreement permits a limited recovery of F&A.)

0%

All other State of California Agencies – For all State of California agreements, except the CDFA-recognized Marketing Boards and commodity groups (see above), and absent express approval from UCOP’s CFO, a UC Rate of 25% of the federally-defined Modified Total Direct Costs (MTDC) should be applied to funding through June 30, 2019; and that rate will increase gradually increase until it reaches 40% MTDC. The first escalation of the UC Rate for state agencies will apply to on-campus projects with a start date on or after July 1, 2019, as illustrated in the column to the right, and such 30% MTDC rate should be used for all proposed budget periods. (The increased rate would also apply to previously unencumbered funds added by amendment to existing projects after this date.) https://www.ucop.edu/research-policy-analysis-coordination/policies-guidance/indirect-cost-recovery/state-of-california.html.

The authority to approve indirect cost exceptions for State of California agreements remains with the Office of the President.  Regardless of a published policy by a State of California agency, recovery less than the UC Rate, or the rate specified in CDFA-specific guidance, requires an indirect cost exception under the Chancellor Approval procedure (i.e., requests must include a clearly stated rationale for a reduced indirect cost recovery and must document approval by the Chancellor or designee).  No exception will be considered without following these special procedures and without the consent of UCOP’s CFO – per UCOP Guidance Memo (RPAC-17-07) https://researchmemos.ucop.edu/index.php/site/memoDetail/memo_id/RPAC-17-07.

Proposals to California Institute for Regenerative Medicine and the California Energy Commission PIER and EPIC programs will use the rates published in the funding announcement. Unless a State agency program has a published F&A rate policy stated in a funding announcement or federal regulation (applicable to federal flow-through funds), UCR must use the UC Rate.

EFFECTIVE PERIOD

On-Campus

Off-Campus

May 9, 2003 through June 30, 2019

25% MTDC**

25% MTDC**

July 1, 2019 through June 30, 2020

30% MTDC**

25% MTDC**

July 1, 2020 through June 30, 2021

35% MTDC**

25% MTDC**

July 1, 2021 and beyond

40% MTDC**

25% MTDC**

 

** The F&A rate utilized in the proposal will remain in effect for the life of the project (i.e., all years will include the F&A rate in effect for the initial budget year).

For example, a proposal submitted for a 5 year on-campus project with a start date of July 1, 2019 should apply the 30% MTDC indirect cost rate for all five budget years.

Note:  An amendment to an award that includes additional money and time is the same as a new agreement for the purposes of determining the appropriate F&A rate. As such, a new budget with the appropriate indirect cost rate in effect at the time of the amendment must be provided to the State agency.

Clinical Trial - As an exception to recovery of our Federally-negotiated F&A cost rate applicable to organized research, costs applicable to research at UCR which meets the definition of a clinical trial (i.e., "the controlled, clinical testing in human subjects of investigational new drugs, devices, treatments or diagnostics, or comparisons of approved drugs, devices, treatments or diagnostics, to assess their safety, efficacy, benefits, costs, adverse reactions, and/or outcomes"), and for which is not funded with Federal funds, are subject to a 26% indirect cost rate on a total direct costs basis. https://research.ucr.edu/spa/clinical-trials/budget.aspx

26% TDC

* Facilities and Administrative Cost Rates are "Predetermined for the period July 1, 2013 through
June 30, 2019," and provisional thereafter. See DHHS agreement dated March 14, 2018.

** From 7/01/19 until amended, use the same rate and conditions as those cited for fiscal year ending June 30, 2019.