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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 2020-2023
Facilities and administrative cost rates have been established for the period of July 1, 2019 through June 30, 2023. 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 57.5% to 58.5% and the Instruction rate has decreased from 47.5% to 46.5% for FY 2020 and beyond. All other rates in the new rate agreement remain consistent with the prior F&A Rate Agreement. Any agreements already in place prior to July 1, 2019 will utilize their current rates through the remainder of the project or the current competing segment.
|7/1/2017 - 6/30/2019||7/1/2019 - 6/30/2023 or|
|Organized Research - On Campus||57.5%||58.5%|
|Organized Research - Off Campus||26%||26%|
|Instruction - On Campus||47.5%||46.5%|
|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, 2019 through June 30, 2023
Rates for Retirement and Fringe Benefits, Effective July 1, 2020
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 900 hours annually are covered by the PERF retirement plan.
|Group||Retirement||FICA||Other Fringe Benefits||Fee Remissions||Total||Description|
|A||11.70%||6.84%||20.57%||39.11%||Academic exempt (object codes 2000, 2003, 2005, 2008); Academic non-exempt (object codes 2280, 2288); Professional exempt (object codes 2400, 2408); and Professional non-exempt (object codes 2480, 2488)|
|B||6.84%||20.57%||27.41%||Summer session salary for 10 month appointees (object code 2010)|
|C||12.45%||6.84%||20.57%||39.86%||Non-exempt staff (object codes 2500)|
|D||12.45%||6.84%||19.29%||Hourly non-student appointees in positions requiring more than 900 annual hours of work (object codes 3050, 3100, 3200, 3205)|
|E||6.84%||6.84%||Hourly non-student appointees in positions with less than 900 annual hours of work (object codes 2300 through 2310, 3000, 3150, 3250)|
|F||6.84%||6.84%||Supplemental payments for those doing internal consulting (object codes 4580, 4588)|
|G||Spring 2020: $1,941|
Fall 2020: $1,387
Spring 2021: 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
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.
Contact Proposal & Award Services for help
- Email: firstname.lastname@example.org