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IU Rates (Fringe, Facility & Admin)
Various rates may be needed as you prepare your proposal budget for submission to external agencies for funding.
What are Facilities & Administration (F & A) rates?
- Depreciation and use allowances (buildings, capital improvements to land and buildings, and equipment)
- Interest (interest on debt associated with certain buildings, equipment and capital improvements)
- Operation and maintenance expenses (janitorial and utility services, repairs, furniture and equipment, grounds, maintenance and operation of buildings, security, disaster preparedness, environmental safety, hazardous waste disposal, insurance, planning and management, central receiving)
These are general expenses incurred by administrative offices that serve the entire university system, including central offices of the institution such as:
- institution-wide financial management
- business services
- budget and planning
- personnel management
- safety and risk management
- the office of the General Counsel
- operations of the central administrative management information systems
Departmental administration expenses
- administrative and supporting services that benefit common or joint departmental activities or objectives in academic deans' offices
- academic departments and divisions
- organized research units, including institutes, study centers, and research centers
Sponsored projects administration expenses
Incurred by a separate organization established primarily to administer sponsored projects and may include:
- grant contract administration
- special security
- editing and publishing of research and other reports
Includes the cost of books and library materials purchased for the library, less any items of library income that qualify as applicable credits.
Student administration and services
Administration of student affairs and services to students may include expenses such as:
- activities as deans of students
- counseling and placement services
- student advisers
- student health and infirmary services
- commencements and convocations
Facilities and administrative cost rates FY 2016-2019
Facilities and administrative cost rates have been established for the period of July 1, 2015 through June 30, 2019. Please use these rates on proposals as appropriate based on the rate effective at the start of the proposal year.
Note: The Organized Research rate has increased from 56% to 57.5% for FY 2018 and beyond. All other rates in the new rate agreement remain consistent with the prior F&A Rate Agreement dated June 11, 2011. Any agreements already in place prior to July 1, 2015 will utilize their current rates through the remainder of the project or the current competing segment.
|7/1/2015 - 6/30/2017||7/1/2017 - 6/30/2019 or|
|Organized Research - On Campus||56%||57.5%|
|Organized Research - Off Campus||26%||26%|
|Instruction - On Campus||47.5%||47.5|
|Instruction - Off Campus||26%||26%|
|Other Sponsored Agreements (service) - On Campus||32%||32%|
|Other Sponsored Agreements (service) - Off Campus||26%||26%|
View the agreement for rates effective July 1, 2015 through June 30, 2019
Rates for Retirement and Fringe Benefits, Effective July 1, 2018
You must use these rates on all proposals submitted. Benefits are pooled and all persons are charged based upon object codes and not on benefit entitlement. Non-student hourly personnel employed more than 1,000 hours annually are covered by the PERF retirement plan.
|Group||Retirement||FICA||Other Fringe Benefits||Fee Remissions||Total||Description|
|A||12.17%||6.61%||19.31%||38.09%||Academic (object codes 2000, 2003, 2005, 2008, 2280 2288) and professional exempt appointees (object codes 2400, 2408, 2480, 2488)|
|B||6.61%||19.31%||25.92%||Summer session salary for 10 month appointees (object code 2010)|
|C||12.68%||6.61%||19.31%||38.60%||Non-exempt staff (object codes 2500)|
|D||12.68%||6.61%||19.29%||Hourly non-student appointees in positions requiring more than 1000 annual hours of work (object codes 3050, 3100, 3200, 3205)|
|E||6.61%||6.61%||Hourly non-student appointees in positions with less than 1000 annual hours of work (object codes 2300 through 2310, 3000, 3150, 3250)|
|F||6.61%||6.61%||Supplemental payments for those doing internal consulting (object codes 4580, 4588)|
|G||Fall 2018: $1,281|
Spring/Summer 2010: TBD
|(1)||Qualified graduate student employees (those appointed at 37.5% or more for at least one full semester, and taking at least 6 credit hours) or qualified fellowship recipients.|
Payments to Graduate Students, Health Insurance & Fee Remissions
Fee remissions should be budgeted in accordance with the Payments and Fee Remissions to Graduate Students on Sponsored Programs Policy.
Lab Animal Resources Per Diem Rates
Lodging and Per Diem Rates
Lodging is reimbursed at actual cost and Per Diem at the rates used by the federal government. Rates vary based on destination. When the city is unknown, it is suggested that you budget Per Diem at $64 for domestic travel to most large cities.
Calculating F & A costs for your proposal
If your proposal involves two or more fiscal years, budget the rate for the full year that is applicable on the first day of the proposal budget period. For example, if a five-year research proposal is being submitted with project dates from March 1, 2016 to February 28, 2020, use the 56% research rate for the period March 1, 2016 to February 28, 2018. Use the 57.5% rate for the remaining budget years. Rates are not split within a budget year.
Base is modified total direct costs (MTDC), consisting of all salaries and wages, fringe benefits, materials, supplies, services, travel, and sub-grants and subcontracts up to the first $25,000 of each sub-grant or subcontract (regardless of the period covered by the sub-grant or subcontract). Modified total direct costs shall exclude equipment, capital expenditures, charges for patient care, tuition remission, rental costs of off-site facilities, scholarships, and fellowships as well as the portion of each sub-grant or subcontract in excess of $25,000.
For Organized Research projects on campus, University Responsibility Centers (RCs) will receive 53.5 percentage points and the remainder will be received by University Administration. For Other Sponsored Agreements on campus, the RCs will receive 28.9 of the 32 percentage points. For all other rates, the RCs will receive 100% of the F&A reimbursement.
Contact Proposal & Award Services for help
Phone: (812) 855-0516
Phone: (317) 278-3473