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Facilities & Administrative (F&A or Indirect) Cost Rates
F&A Waiver
Request Form
| F&A Rate |
| Type of Program |
On-campus |
Off-campus |
| Research or Public Service |
| 7/1/04 - 6/30/05 |
57.5% |
26% |
| 7/1/05 - 6/30/06 |
58.5% |
26% |
| 7/1/06 - 6/30/07 |
58.5% |
26% |
| 7/1/07 - 6/30/08 |
58.5% |
26% |
| 7/1/08 - until changed |
58.5% |
26% |
| Training |
| 7/1/04 - 6/30/05 |
50% |
26% |
| 7/1/05 - 6/30/06 |
51% |
26% |
| 7/1/06 - 6/30/07 |
52% |
26% |
| 7/1/07 - 6/30/08 |
53% |
26% |
| 7/1/08 - until changed |
53% |
26% |
| Clinical Trial |
| 7/1/04 - 6/30/08 |
26%* |
26%* |
| Interagency Personnel |
| Agreements |
7.6% |
7.6% |
| NYS Agency |
22.6% |
22.6% |
| Erie County Department of Health |
| Clinical Trials which do not have a federal prime |
26%* |
26%* |
| Subcontracts under competitive federal award to Erie County |
Current on-campus fed research rate |
26% |
| All other sponsored programs funded by Erie County |
20.60% |
20.60% |
To calculate Facilities and administrative (Indirect) Costs for all programs except Clinical Trials, multiply the appropriate rate by total direct costs minus costs for equipment, tuition, rental of off-campus facilities, renovation of facilities, patient care costs, scholarships or fellowships, and subcontract amounts beyond the first $25,000 of each subcontract.
*For Clinical Trials, calculate Facilities and Administrative Costs by multiplying the Clinical Trial rate by total direct costs minus IRB and pharmacy fees.
Partial Off Campus Rates
The on-campus F&A rate is to be use for projects conducted entirely on-campus and the off-campus rate for projects conducted entirely off-campus with the exception of clinical trials. When a project is conducted partly on- and partly off- campus, the on-campus rate is applied to the on-campus portion and the off- campus rate to the off-campus portion. For this purpose, a project is partly off- campus if the project uses an off-campus site for a period of at least 90 consecutive days and, during that period, at least 20% of project salaries and wages will be expended at the off-campus site. The off-campus portion is determined by dividing the salaries and wages paid for off-campus performance by total salaries and wages.
Partial Project On-Campus, Off-Campus F&A Rates
| Salaries Off-Campus(%) |
F&A Rate
(7/1/04 - 6/30/05) |
F&A Rate
(7/1/05 - 6/30/08) |
| 100 |
26.0 |
26.0 |
| 95 |
27.9 |
28.0 |
| 90 |
29.9 |
30.0 |
| 85 |
31.8 |
32.0 |
| 80 |
33.8 |
34.0 |
| 75 |
35.7 |
36.0 |
| 70 |
37.7 |
38.0 |
| 65 |
39.6 |
40.0 |
| 60 |
41.6 |
42.0 |
| 55 |
43.5 |
44.1 |
| 50 |
45.4 |
46.1 |
| 45 |
47.4 |
48.1 |
| 40 |
49.3 |
50.1 |
| 35 |
51.3 |
52.1 |
| 30 |
53.2 |
54.1 |
| 25 |
55.2 |
56.1 |
| 20 |
57.1 |
58.1 |
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