Sponsored Programs Administration at The University of Southern Mississippi

Facilities and Administrative Costs (F&A Costs)

The USM Facilities and Administrative Costs (F&A) rate is negotiated with its cognizant agency, the U.S. Department of Health and Human Services. Your Grants Administrator can help determine the appropriate rate to apply to your proposals.

Facilities and Administrative Costs (F&A) are based on modified total direct costs (MTDC).*

Effective Period	Category	Location	Rate
07/01/03-06/30/07	Research	On Campus	46.0%
07/01/03-06/30/07	Instruction	On Campus	51.8%
07/01/03-06/30/07	Other	On Campus	41.3%
07/01/03-06/30/07		Off Campus, Adjacent+	28.0%
07/01/03-06/30/07		Off Campus, Remote++	26.0%

NOTES:

Base: Modified total direct costs, consisting of all salaries and wages, fringe benefits, materials, supplies, services, travel, and subgrants and subcontracts up to the first $25,000 of each subgrant or subcontract (regardless of the period covered by the subgrant or subcontract).

Modified total direct costs shall exclude equipment, capital expenditures, charges for patient care, tuition remission, rental costs of off-site facilities, scholarships, and fellowships, as well as costs of off-site facilities, scholarships, and fellowships, as well as the portion of each subgrant and subcontract in excess of $25,000.

+	"Off Campus" is a location that includes all activities performed in facilities not owned by the institution and to which rent is directly allocated to the project. Grants or contracts will not be subject to more than one F&A cost rate. If more than 50% of a project is performed off-campus, then the off-campus rate will apply to the entire project.
	+	Off Campus, Adjacent is interpreted to be a location within a day's drive of a University library. The Off-Campus adjacent rate of 28% should be used for locations within the normal commuting distance of the University that allow access to one of the University's libraries. For example, this rate would be used for projects at Stennis Space Center.
	++	Off Campus, Remote rate of 26% generally refers to locations outside the commuting distance of the University.

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Last modified: 07/30/2005 | AA/EOE/ADAI