Guidelines and Policies
Guidelines
Facilities and Administrative Cost (F & A) Rates
(Formerly known as Indirect Costs)
| Date of current
agreement: |
August 29, 2007 |
| Effective Dates: |
07/01/07 through
06/30/10 |
| Rate type: |
Predetermined |
| Location |
Rate Description |
Rate |
Effective Period |
| On-campus |
Organized Research
Rate: |
43.0 % |
07/01/07 to 06/30/09 |
| On-campus |
Organized Research Rate : |
43.5 % |
07/01/09 to 06/30/10 |
| Off-campus |
Organized Research
Rate: |
26.0% |
07/01/07 to 06/30/10 |
|
|
|
|
| On-campus |
Instruction
Rate: |
51.1% |
07/01/07 to 06/30/10 |
| Off-campus |
Instruction
Rate: |
26.0% |
07/01/07 to 06/30/10 |
|
|
|
|
| On-campus |
Other Sponsored
Activity Rate: |
29.3% |
07/01/07 to 06/30/10 |
| Off-campus |
Other Sponsored Activity Rate: |
17.0 % |
07/01/07 to 06/30/10 |
| |
|
|
|
| On-campus |
DOD Research Contracts Rate: |
44.0 % |
07/01/07 to 06/30/09 |
| On-campus |
DOD Research Contracts Rate: |
44.5 % |
07/01/09 to 06/30/10 |
| Off-campus |
DOD Research Contracts Rate: |
27.0 % |
07/01/07 to 06/30/10 |
The rate is applied to the "modified total direct
costs" (MTDC) of the grant budget.
MTDC = Total Direct Costs excluding the following:
- Capital equipment expenditures exceeding $5,000.00 per item
- The portion of any subcontract budget exceeding $25,000.00
- Scholarships, fellowships or tuition waivers.
Additional information regarding facilities and administrative cost rates
in grant proposal preparation can be found at NDSU
Research Administration.
Fringe Benefit Rates
If you are budgeting employee salaries to be paid from a sponsored project,
you must also budget a proportionate amount for fringe benefits charges.
You may estimate these charges by applying the following percentages to
the amount of salary budgeted.
| Full time faculty |
30% |
| Full time (fully benefited) staff |
35% |
| Part time support
staff |
10% |
| Graduate or
undergraduate students |
2% |
Cost Share Information
Cost sharing (or "matching") is defined by OMB Circular A-110 as "...that
portion of the project not borne by the sponsor..." Many granting agencies
require that the costs of a grant project be shared between the sponsor
and the awardee. Some programs expect the grantee to match the sponsor's
resources in a specific proportion (e.g. 1:1 or 2:1, etc.). Other programs
simply require evidence of some cost sharing.
To qualify as cost sharing, a cost must be verifiable from the recipient's
records. The costs used may not be obtained from federal sources nor can
they be costs used for match on any other grant. The cost must be allowable
under OMB Circular A-21. If cost sharing is offered and accepted, it must
be tracked and reported.
Costs which are generally allowable for cost sharing or matching include:
- Salaries—Salaries and fringe benefits for faculty or
staff members may be used as cost share to the extent of each individual's
contribution to the project. The value assigned as match will be actual
salary received times the percent of effort on the project. All estimates
should be based upon actual current salary amounts.
- Graduate Student Tuition—When graduate research or teaching
assistants are involved in a sponsored project, their tuition waiver
can usually be used to meet matching requirements. Since the dollar
amount of credit received for this waiver can vary significantly depending
on residence status and number of enrolled credit hours, care must
be taken in estimating the amount of this match.
- Operating Expenses—New equipment, supplies, travel expense
and other support may be provided by the University or other non-federal
sources and count toward matching requirements. Actual costs will
have to be documented to assign a value to this type of match.
- Facilities and Administrative Costs—Unrecovered facilities
and administrative costs can often be included as part of a matching
commitment. This may include F&A costs on grant dollars as well as
University matching expenses (such as salaries).
Grantees may exceed the matching requirement of a grant. However, if a
grantee does not contribute sufficient match, the agency support may be
reduced proportionately to maintain required matching ratios. Therefore,
caution must be exercised in estimating all cost share amounts.
If an agency does not require matching, you may wish to include a summary
of University commitments in the project narrative without assignment
of a dollar value. Any cost share offered in a grant proposal becomes
a binding commitment to that agreement even if the agency did not originally
require such support.
|
Guidelines
and Policies : 
