Facilities & Administrative (Indirect Cost) Rates
Cognizant Agency Contact:
Point of Contact: Lucy Siow
U.S. Department of Health and Human Services, Cost Allocation Services
Address: Bethesda, MD
Contact info: cas-bethesda@psc.hhs.gov
The rates approved in this agreement are for use on grants, contracts and other agreements with the Federal Government, subject to the conditions in Section III.
| F&A Type | From | To | Rate | Location | Applicable To |
|---|---|---|---|---|---|
| FINAL | 07/01/2023 | 06/30/2025 | 46.0% | On-Campus | Organized Research |
| FINAL | 07/01/2023 | 06/30/2025 | 21.3% | Off-Campus | Organized Research |
| FINAL | 07/01/2023 | 06/30/2025 | 50.2% | On-Campus | Instruction |
| FINAL | 07/01/2023 | 06/30/2025 | 26.0% | Off-Campus | Instruction |
| FINAL | 07/01/2023 | 06/30/2025 | 27.8% | On-Campus | Other Sponsored Activities |
| FINAL | 07/01/2023 | 06/30/2025 | 21.8% | Off-Campus | Other Sponsored Activities |
| PRED. | 07/01/2025 | 06/30/2026 | 46.0% | On-Campus | Organized Research |
| PRED. | 07/01/2025 | 06/30/2026 | 21.3% | Off-Campus | Organized Research |
| PRED. | 07/01/2025 | 06/30/2026 | 50.2% | On-Campus | Instruction |
| PRED. | 07/01/2025 | 06/30/2026 | 26.0% | Off-Campus | Instruction |
| PRED. | 07/01/2025 | 06/30/2026 | 27.8% | On-Campus | Other Sponsored Activities |
| PRED. | 07/01/2025 | 06/30/2026 | 21.8% | Off-Campus | Other Sponsored Activities |
| PRED. | 07/01/2026 | 06/30/2029 | 47.8% | On-Campus | Organized Research |
| PRED. | 07/01/2026 | 06/30/2029 | 24.5% | Off-Campus | Organized Research |
| PRED. | 07/01/2026 | 06/30/2029 | 52.6% | On-Campus | Instruction |
| PRED. | 07/01/2026 | 06/30/2029 | 26.0% | Off-Campus | Instruction |
| PRED. | 07/01/2026 | 06/30/2029 | 29.3% | On-Campus | Other Sponsored Activities |
| PRED. | 07/01/2026 | 06/30/2029 | 22.5% | Off-Campus | Other Sponsored Activities |
BASE
Modified total direct costs, consisting of all direct salaries and wages, applicable fringe benefits, materials and supplies, services, travel and up to the first $25,000 of each subaward (regardless of the period of performance of the subawards under the awards). Modified total direct costs shall exclude equipment, capital expenditures, charges for patient care, rental costs, tuition remission, scholarships and fellowships, participant support costs and the portion of each subaward in excess of $25,000. Other items may only be excluded when necessary to avoid a serious inequity in the distribution of indirect costs, and with the approval of the cognizant agency for indirect costs.