Facilities & Administrative (F&A) and fringe rate frequently asked questions
F&A FAQs
Below are some frequently asked questions regarding the application of the University’s F&A and fringe benefit rates.
If the proposal was submitted prior to a newly published rate agreement, the submitted F&A rate will be honored. If the proposal was submitted after a published rate agreement is in place, however, the budget will need to be realigned to utilize the new F&A rate(s).
Please contact your pre-award research administrator for guidance on your specific situation.
The fringe benefit rates in effect at the time of the payroll charge will apply.
On the budget form, enter the “blended” or average F&A rate for that period, and cover the correct F&A rates in the budget narrative. See question on F&A rate boilerplate language for language you can use to explain the F&A rates. Please contact your Sponsored Projects pre-award research administrator for a blended F&A rate calculator that will average the rate of each budget period.
Yes, here is some boilerplate language for use in budget narratives.
Indirect Costs
The Â鶹ӳ»’s (UNR) approved indirect cost rate is negotiated with our cognizant agency, the Department of Health and Human Services (DHHS). The current approved rates are as follows:
- FY2022 45.5% MTDC On-Campus Organized Research
- FY2023 46% MTDC On-Campus Organized Research
- FY2024 47% MTDC On-Campus Organized Research
The Modified Total Direct Cost (MTDC) base is calculated by excluding capital expenditures (buildings, individual items of equipment, alterations and renovations), the portion of each subaward in excess of $25,000, participant support costs, and graduate student tuition, fees, and insurance.
For budget years that cross FY22-FY24, the indirect costs are calculated by the MTDC base being divided by the number of months the budget year has in one fiscal year and the number of months in another. The applicable rate is then applied to each derived base and summed for a total indirect cost amount. UNR’s fiscal year is July 1 through June 30.
Total calculated F&A for this project is $______________.
A lowered F&A rate is outside the terms of the University’s negotiated indirect cost rate agreement (NICRA), which is where our MTDC (modified total direct cost) base is housed and outlined. MTDC is only calculated on University sponsored projects' budgets that utilize NICRA rates, unless otherwise specified in published and publicly available sponsor policy. A budget utilizing a lowered F&A rate will be calculated using Total Direct Cost (TDC). Please contact your Sponsored Projects pre-award research administrator for guidance on your specific situation.