Indirect Cost Rates

The University's policy is to recover full indirect costs unless the sponsor explicitly limits or prohibits recovery. Refer to APM A8.927 for the proper application of these rates.

Predetermined Indirect Cost Rates(As a Percentage of MTDC)
July 1, 2004 to June 30, 2005 until Amended

FY 2005 Rate Agreement (.pdf)

*Applies to research done primarily by UH personnel at the Kakaako Campus.

Old Agreements:
FY 2005 Rate Agreement (.pdf)
FY 2004 Rate Agreement (.pdf)
FY 2001 - FY 2003 Rate Agreement (.pdf)

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, Specialized Service Facility charges, scholarships and fellowships, and the portion of each subgrant or subcontract in excess of $25,000.

Fringe Benefit Rates

The following table is provided as a guide in estimating fringe benefits by type of employee in grant and contract proposals.

Composite Fringe Rates

For further details and break downs see Fringe2008.htm

1) P-funded projects with APT staff should use the faculty rate for APT employees because these projects are currently assessed for APT participation in the P-fund vacation pool.
2) Projects are assessed for FICA and Medicare when students employed on those projects do not meet the FICA exemption criteria. Please refer to Russell Miyake's April 26

, 2007 memo.
3) Vacation reserve rate does not apply to cost shared salaries, which are normally committed from general, revolving or special funds.
4) Overload is exempt from FICA because it is not included in covered wages per the State's Section 218 agreement with the Social Security Administration.
5) Contact the respective college personnel office or the UH Office of Human Resources at 956-8643 on questions of eligibility for employee benefits.

The following rates should be used to add or correct fringe benefit data with CG Form 2 - Cost Sharing Record Form. If you need rates for periods before FY 1993, call Mandy Lam at 956-8310.

Sponsor Specific Rates

State Department of Health

The following rates are applicable only to federal passthrough awards from the State Department of Health (DOH). Investigators should ask the respective DOH Division whether the grant, contract or agreement involves federal funds so that the appropriate rate can be applied.

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