ULM Research and Sponsored Programs
Facilities & Administrative Costs (F&A)
or IDC Quick Reference

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