finance and administration
grants & contracts accounting

F&A and Fringe Benefits Cost Rates

View full Current F&A and Fringe Benefits Rates Agreement

Click here for past F&A and Fringe Benefits Rates Agreement


Current MUSC Facilities & Administrative (F&A) Cost Rates
Effective July 1, 2013 through June 30, 2016

FY 2014 - 2016 rates will be provisional beginning 7/1/2016 until amended.

FY 2012FY 2013FY 2014

On-Campus

Off-Campus *

On-Campus

Off-Campus *

On-Campus

Off-Campus *

Organized Research
- Capped
- Uncapped

47.5%
50.0%

26.0%
28.5%

49.0%
51.5%
26.0%
28.5%
49.5%
51.5%
26.0%
28.5%
Other Sponsored Activities31.5%26.0%34.0%26.0%

34.0%

26.0%

Instruction35.9%26.0%40.0%26.0%

40.0%

26.0%

Non-Federal Clinical Trials

25% TDC

25% TDC

30% TDC

Non-Federal, Non-Clinical Research

47.5% MTDC **

49.5% MTDC **

49.5% MTDC **

* If more than 50% of a project is performed in facilities not owned by the institution or rent is directly allocated to the project, then the Off-Campus Rate is applicable.

** MTDC - Modified Total Direct Costs are costs which exclude equipment, alterations and renovations, student aid, patient care costs, rental costs of off-site facilities, scholarships,fellowships, and the portion of a sub-grant or sub-contract in excess of $25,000.

The Facilities and Administrative cost rates apply to the following direct costs:  salaries and wages, fringe benefits, materials and supplies, services, travel, fixed charges, and the first $25,000 of each subcontract.
F&A cost calculations exclude:  equipment, capital expenditures, charges for patient care, tuition remission, rental costs of off-site facilities, scholarships, fellowships, and the portion of subcontracts in excess of $25,000.
Equipment is defined as:  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.


 MUSC Fringe Benefits Rates

As indicated in our rate agreement with DHHS, following are the fringe benefit rates that will be charged to sponsored projects beginning July 1, 2013

Employee Category

Negotiated Rate

Applicable to Employment Types

Staff

32.70%

  • Faculty
  • 9-Month Faculty
  • Unclassified Non-Faculty
  • Classified
  • Research
Post Doctorial Fellows

27.10%

  • Post-Docs
  • Residents
Temp Faculty/Temp non-Faculty                 20.20%
  • Temporary Faculty
  • Temporary Non-Faculty
Students

2.50%

  • Students
  • Ph.D. Students
  • Research Grant Employees w/ no benefits
 
 
 

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