Current MUSC Facilities & Administrative (F&A) Cost Rates
Effective July 1, 2008 through June 30, 2011
These rates will be provisional beginning 7/1/2008 until amended. | | On-Campus | Off-Campus * | Organized Research
- Capped
- Uncapped |
47.5%
50.0%
|
26.0%
28.5%
| | Other Sponsored Activities | 31.5% | 26.0% | | Instruction | 35.9% | 26.0% | | Non-Federal Clinical Trials | 25% TDC | | Non-Federal, Non-Clinical Research | 47.5% 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. |
