Facilities & Administrative (Indirect Cost) Rates

Cognizant Agency Contracting Officer:
Betty J. Tingle, Contracting Officer
Office of Naval Research (ONR)
Indirect Cost Branch (ONR0242, Rm 372)
875 North Randolph Street, Suite 1425
Arlington, VA 22203-1995


Phone: (703) 696-7742
Email: betty.tingle@navy.mil

The FY21 rates are effective April 24, 2020, for all new, revised and augmented sponsored program activities per rate agreement dated June 24, 2019. The FY22 and FY23 rates were approved per rate agreement dated December 21, 2020.

Type Dates On Campus Off Campus Applicable To
Pred 07/01/20 - 06/30/21 46.00% 21.30% Organized Research
Pred 07/01/20 - 06/30/21 27.80% 21.80% Other Sponsored Activities
Pred 07/01/20 - 06/30/21 50.20% 26.00% Instruction
Pred 07/01/21 - 06/30/23 46.00% 21.30% Organized Research
Pred 07/01/21 - 06/30/23 27.80% 21.80% Other Sponsored Activities
Pred 07/01/21 - 06/30/23 50.20% 26.00% Instruction

Note: all of these rates are base (a), Modified Total Direct Costs

Modified Total Direct Costs (MTDC) means all direct salaries and wages, applicable fringe benefits, materials and supplies, services, travel, and up to the first $25,000 of each sub award (regardless of the period of performance of the subawards under the award). MTDC excludes equipment, capital expenditures, charges for patient care, rental costs, tuition remission, scholarships and fellowships, participant support costs and the portion of each sub award in excess of $25,000.