HealthSciences
Finding Funding & Colleagues
Proposal Writing
Budget Preparation
IRB. Policies. Guidelines
Post Award
 
SPA
SPA CONTACTS
BUFFALO.EDU
UB RESEARCH

 


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