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, 2012 through June 30, 2016
These rates will be provisional beginning 7/1/2016 until amended. |
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| On-Campus | Off-Campus * | Organized Research
- Capped
- Uncapped |
49.5%
51.5%
|
26.0%
28.5%
| | Other Sponsored Activities | 34.0% | 26.0% | | Instruction | 40.0% | 26.0% | | Non-Federal Clinical Trials | 25% TDC | | Non-Federal, Non-Clinical Research | 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. |
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| 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, 2012
| Employee Category | Negotiated Rate | Applicable to Employment Types | | Staff | 30% | - Faculty
- 9-Month Faculty
- Unclassified Non-Faculty
- Classified
- Research
| | Post Doctorial Fellows | 26.5% | | | Temp Faculty/Temp non-Faculty | 22.6% | - Temporary Faculty
- Temporary Non-Faculty
| | Students | 5% | - Students
- Ph.D. Students
- Research Grant Employees w/ no benefits
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