F&A Rates

Federal & Corporate Rate

	Rate Base*	7/1/09 – 6/30/11	7/1/11 – 6/30/12	7/1/12 – 6/30/13	7/1/13 – 6/30/14	7/1/14 – 6/30/15
Research
On Campus	MTDC	53.0%	57.0%	57.0%	58.0%	58.0%
Off Campus(2)	MTDC	26.0%	26.0%	26.0%	26.0%	26.0%
Instruction
On Campus	MTDC	60.0%	63.0%	63.0%	63.0%	63.0%
Off Campus(2)	MTDC	26.0%	26.0%	26.0%	26.0%	26.0%
Other Sponsored Activities
On Campus	MTDC	30.6%	29.2%	29.2%	29.2%	29.2%
Off Campus(2)	MTDC	26.0%	26.0%	26.0%	26.0%	26.0%

The University’s F & A Agreement, negotiated with the Department of Health and Human Services. Cost/Indirect Cost Rate Agreement.

* F & A costs are calculated on Modified Total Direct Cost (MTDC) which is Direct Costs minus certain exclusions. Direct Costs include salary, fringe benefits, supplies, travel, animal per-diems and the first $25,000 of each subcontract, etc.

The exclusions include equipment over $5,000, rent, Specialized Service Facilities, fellowships, tuition and subcontract amounts beyond the first $25,000 for each subcontract.

1. Equipment: In order to be consistent with State classification standards, the dollar threshold for capitalization of equipment at UConn is $5,000.
2. 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. Grants or contracts will not be subject to more than one F & A rate. If more than 50% of a project is performed off campus, the off campus rate will apply to the entire project.

Sponsor Stated Limits

When the University collects F & A costs at less than the full federally negotiated rates,  F & A costs are charged to Total Direct Costs (including equipment, subcontracts, etc., but excluding tuition)  unless otherwise stated in the sponsor guidelines.

Funding from state agency appropriations and local municipalities are charged a current reduced rate of 20%.  F & A  costs should be charged to Total Direct Costs, excluding tuition.