How is F&A calculated on U.S. Department of Agriculture National Institute of Food and Agriculture (NIFA) proposals?

Question

How is F&A calculated on U.S. Department of Agriculture National Institute of Food and Agriculture (NIFA) proposals?

Answer

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. Other USDA agency programs are similarly capped at 22% or 15% of the total award.