ULM F&A rate

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Facilities & Administrative Costs (F&A)
or IDC Quick Reference

F&A - Facilities & Administrative (F&A) Cost; also refered to as the Indirect Cost (IDC); Overhead Costs.

Equipment - an article of nonexpendable, tangible personal property having a useful life of more than one year and an acquisition cost of $5,000 or more per unit.

Cognizant Agency: U.S. Department of Health and Human Services
Date of Agreement: September 18, 2009
Rate: 42% of Modified Total Direct Costs (MTDC)
Type: Predetermined ( from 7/1/2009 - 6/30/2013)
MTDC Base includes:

Salaries & Wages
Fringe benefits
Materials
Supplies
Services
Travel
**NEW** - Equipment (up to $5,000 acquisition cost per unit)
Subgrants/subcontracts up to first $25,000 of each subgrant/ subcontract regardless of the period covered by subcontract.

MTDC Base Excludes:

Equipment (acquisition cost over $5,000 per unit)
Capital Expenditures
Charges for patient care
Tuition remission
Rental costs of off-site facilities
Scholarships and fellowships
The portion of each subgrant/subcontract in excess of $25,000

ULM's current federally negotiated F&A rate agreement can be downloaded HERE.

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