Indirect Cost (F&A) Rates
All proposed budgets for extramurally funded awards must include the approved Facilities and Administrative (F&A) rate. F&A rates are indicated in the table below.
Indirect Cost (F&A) Cost and Rates FAQ
Official Rate Agreement
Table of Rates
Current F&A Rates
| Rate |
Fiscal Year 2008 |
Fiscal Year 2007 |
Fiscal Year 2006 |
Base |
Research, On-Campus
|
38.4% |
38.4% |
36.3% |
MTDC |
| Research, Off-Campus |
20.6% |
20.6% |
20.6% |
MTDC |
| IFA Research, On-Campus |
25.4% |
25.4% |
27.5% |
MTDC |
| IFA Research, Off-Campus |
19.5% |
19.5% |
19.5% |
MTDC |
| Kakaako Research* |
53.5% |
54.5% |
36.3% |
MTDC |
| Training, On-Campus |
27.4% |
27.4% |
27.3% |
MTDC |
| Training, Off-Campus |
20.0% |
20.0% |
20.0% |
MTDC |
| Other Sponsored Activities, On-Campus |
26.9% |
26.9% |
27.5% |
MTDC |
| Other Sponsored Activities, Off-Campus |
19.0% |
19.0% |
19.0% |
MTDC |
| RCUH Direct Project |
3.1% |
3.1% |
5.2% |
MTDC |
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*Applies to research done primarily by UH personnel at the Kakaako Campus.
Modified Total Direct Costs (MTDC) consists of all salaries and wages, fringe benefits, materials and supplies, services, travel, and the first $25,000 of each subgrant or subcontract (regardless of the period covered by the subgrant or subcontract).
MTDC excludes equipment, capital expenditures, charges for patient care, tuition remission, rental costs of off-site facilities, charges for service centers, scholarships and fellowships, and the portion of each subgrant or subcontract in excess of $25,000.
Sponsor Specific F&A Rate
State Department of Health F&A Rates
Fringe Benefit Rates
Cost Sharing Fringe Benefit Rates