UNMC Sponsored Programs Administration (SPA)

 

UNMC Facilities and Administration (F&A) Rates (formerly known as Indirect Cost Rates)

 

The full recovery of indirect costs (up to the level allowed by the sponsor’s written policy) is expected on grants or contracts.

 

Current F&A Rate Agreement

 

Definitions

 

TDC (Total Direct Cost): Refers to the direct costs of the proposed budget

 

MTDC (Modified Total Direct Costs):

  • Includes salaries and wages, fringe benefits, materials and supplies, services, travel, and subgrants and subcontracts up to the first $25,000 of each subgrantor subcontract (regardless of the period covered by the subgrant or subcontract)
  • Excludes equipment (defined as having a useful life of over two years and an acquisition cost of $5,000 or more per unit), capital expenditures, charges for patient care and tuition remission, rental costs, scholarships and fellowships, as well as the portion of each subgrant and subcontract in excess of $25,000