FACILITIES AND ADMINISTRATIVE COSTS
FOR NIH AND NSF PROPOSALS
(For other agencies, see individual agency guidelines for
rate)
DHHS Agreement Dated: July 6, 2006
EFFECTIVE PERIOD RATE LOCATION(S) APPLICABLE TO 7/1/06 - 6/30/10 46.5% On-Campus Organized Research
(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.
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Note:
Apply the rate on the modified total direct costs (MTDC), which includes salaries and wages, fringe benefits, materials, supplies, services, travel, subcontracts and subgrants up to first $25,000.00 each (regardless of the period covered by the subgrant or subcontract). Modified total direct costs exclude any equipment $1,000.00 or more, capital expenditures, charges for patient care, tuition remission, rental costs of off-site facilities, scholarships, fellowships, and the portion of each subcontract and subgrant in excess of $25,000.00.
The rates contained in this Agreement reflect the combined cost of the University of Florida and the University of Florida Research Foundation, Inc., and will apply to grants and contracts awarded to the Foundation (UFRF).
Treatment of Fringe Benefits: Fringe Benefits are specifically identified to each employee and are charged individually as direct costs.The directly claimed fringe benefits are listed below.
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. Actual costs will be apportioned between on-campus and off-campus components.Each portion will bear the appropriate rate.
Fringe Benefits include: FICA, State Unemployment, Workers' Compensation, Retirement and Life & Health Insurance.
Equipment definition: 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.
