Facilities & Administrative (Indirect Cost) Rates

Cognizant Agency Contact:
Arif Karim, Cost Allocation Services Director
Department of Health and Human Services

Phone: (214) 767-3600
Email: Arif.Karim@psc.hhs.gov

San Francisco Office:
90 7th Street, Suite 4-600
San Francisco, CA 94103-6705

Phone: (415) 437-7820
Email: CAS-SF@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.

Type Effective Period Dates Rate(%) Location Applicable To
Prov. 07/01/2023 - 06/30/2026 46.00 On-Campus Organized Research
Prov. 07/01/2023 - 06/30/2026 21.30 Off-Campus Organized Research
Prov. 07/01/2023 - 06/30/2026 50.20 On-Campus Instruction
Prov. 07/01/2023 - 06/30/2026 26.00 Off-Campus Instruction
Prov. 07/01/2023 - 06/30/2026 27.80 On-Campus Other Sponsored Activities
Prov. 07/01/2023 - 06/30/2026 21.80 Off-Campus Other Sponsored Activities


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.