When is the “Off-Campus” F&A rate applicable?
|When is the “Off-Campus” F&A rate applicable?|
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 & Innovation) or the System Office.
Criteria for using the off-campus designation for the project are as follows:
- Performance at the off-campus project site must be on a continuous basis and of sufficient duration, normally a full semester, summer term, or the period of performance of the project.
- Intermittent performance is not sufficient.
- The university personnel working or engaged on the project must be physically located at the off-campus project site.
- Travel to and from an off-campus project site is considered an off-campus cost.
- Travel to and from other locations, such as meetings with federal sponsors, is not considered an off-campus cost.
- Subaward and other third-party costs are not a determinant in classifying costs as on-campus or off-campus.
- Costs incurred at the off-campus project site may include administrative salaries when administrative support cannot otherwise be reasonably provided, related fringe benefits, supplies, utility costs, rent, local travel, and other similar costs that are treated as direct costs.
- If a project involves work at on-campus and off-campus project sites, a single F&A rate should generally be applied consistent with where the majority of the work is to be performed.
A project will be classified as Off-Campus when the majority of activity, defined as 51% or more of the total estimated project expenses, is to be performed off-campus.