USDA limits F&A on some NIFA awards to the lesser of 30% of total award (direct plus F&A costs) or the amount that can be recovered using our negotiated rate. For budgeting purposes, the rate of 30% of the total award is equivalent to 42.857% of Total Direct Costs (TDC). In this case, Total Direct Costs (TDC) INCLUDE tuition remission costs. Details for each NIFA program can be found on the NIFA website here. SPA also provides a budget template to assist in determining which rate is appropriate and is available on its website here.

Normally, we do not assess F&A on Fellowships. However, if a sponsor permits recovery of F&A on fellowship funding, the sponsor-approved rate should be included in the budget.

The F&A rate issued at the time of the award to the transferring institution will be honored. Note the National Science Foundation (NSF) requires the use of our negotiated rate unless otherwise mandated.

The F&A rate used in the proposal budget will be honored upon award if the F&A rate changes prior to award. Once awarded, the F&A rate remains fixed for the life (competitive segment) of the award including subsequent supplemental increments of funding (Supplement) on the same award. Continuations and Renewals should use the rate in effect at the time of submission.

The F&A paid by the non-profits, foundations, or charities vary widely. The university is generally accepting of reduced rates on non-profits. If the non-profit does not specify a rate in their proposal solicitation or have a published policy, a rate of 10% Total Direct Costs (TDC) should be applied. This Internal Program Rate is also available for municipalities, counties, and community colleges.

The institutional negotiated rate should be used for foreign sponsors when the funding originates from a foreign government or foreign commercial sponsor.

The applicable institutional negotiated rate should be used on all corporate-sponsored projects unless institutional practice dictates otherwise. An example of institutional practice would be a reduced rate for a project that is primarily for the support of student competitions or projects.

The university will generally accept a sponsor limited rate if the restriction is published and applicable to all applicants. However, absent a special circumstance such as student support, the university will not accept this restriction, even if published and applicable to all applicants, when the source of funding is for-profit organizations, foreign government entities, or other universities.

A research project typically has the following attributes:

• The work involves original, creative research and is expected to produce new science or technology;
• There is substantial involvement of the Principal Investigator in defining the statement of work;
• University owns the results of the work.

A testing project typically has the following attributes:

Off-campus is defined as activities performed at sites not owned or centrally leased by the university, or activities occurring in sites for which those site costs are directly allocated and charged to the project. Centrally leased by the university means the lease costs are paid by the Office of the Chancellor (including the Provost Office and the Vice Chancellor for Research) or the System Office.

Criteria for using the Off-Campus designation for the project are as follows: