Division of Sponsored Research

Facilities & Administrative (F&A) Rates also known as Indirect Costs (IDC)

A proposal’s budget represents the total amount of funding needed from the sponsor to accomplish the objectives, the aims, the scope of work being presented in the proposal. The total amount being requested is made up of Direct Costs plus the associated F&A.

When building your proposal’s budget, please use the appropriate F&A rate and base noted in the Charts below;

• Chart 1: Federal and Federal Flow Through, unless directed otherwise in writing
• Chart 2: USDA/NIFA projects
• Chart 3: Department of Defense Contracts and Subcontracts for Research (not grants)
• Chart 4: State and Non-Federal Sponsors, unless directed otherwise in writing
• Chart 5: Industry Sponsored Clinical Trials

For proposals where budget periods cross F&A rate periods where the rate changes (7/1/12 to 49% and 7/1/14 to 50%) the F&A should be calculated on a monthly pro rata basis.

Below is an illustrative example:

• 4-year grant application
• Period of Performance: May 1, 2012 - April 30, 2016 (48 months)
• $480,000 total direct cost budget/48 months = $10,000 per month

Apply F&A Rates as follows:

• Year 1
• 2 months at 46.5%: May 1, 2012 - June 30, 2012: ($20,000 x 46.5% = $9,300 F&A)
• 10 months at 49%: July 1, 2012 - April 30, 2013: ($100,000 x 49% = $49,000 F&A)
  
  

• Year 2
• 12 months at 49%: May 1, 2013 - April 30, 2014: ($120,000 x 49% = $58,800 F&A)
  
  

• Year 3
• 2 months at 49%: May 1, 2014 - June 30, 2014: ($20,000 x 49% = $9,800 F&A)
• 10 months at 50%: July 1, 2014 - April 30, 2015: ($100,000 x 50% = $50,000 F&A)
  
  

• Year 4
• 12 months at 50%: May 1, 2015 - April 30, 2016: ($120,000 x 50% = $60,000 F&A)
  
  

If you use the myUFL Grants system to build your proposal’s budget it will automatically calculate the correct F&A for all budget periods and the cumulative period of performance.

Definition of Bases: The F&A rate is applied to either a Total Direct Cost (TDC) base or a Modified Total Direct Cost (MTDC) base as follows;

• TDC base = All direct costs. There are no exclusions or modifiers. Total F&A cost = TDC x the F&A rate.
• MTDC base = TDC minus equipment, patient care, tuition, rental costs of off-site facilities, scholarships, fellowships, and the portion of each subaward in excess of $25,000. Total F&A cost = MTDC x the F&A rate.
• Other bases = On occasion sponsors or programs may have unique policy or written instructions regarding the application of indirects. Please follow those instructions and provide a copy to DSR in advance. Also include a copy in the proposal package being routed for approval.

Questions may be directed to DSR’s Proposal Processing Office at ufproposals@ufl.edu.

Chart 1: Federal and Federal flow through

Chart 2: USDA/NIFA Projects

Chart 3: Department of Defense Contracts and Subcontracts for Research

Federal Notes:

Chart 4: State and Other Non-Federal Sponsors

Chart 5: Industry Sponsored Clinical Trials