The Facilities and Administrative (F&A) rate is applied to the base amount of the project. Federal Uniform Guidance states that F&A costs shall be determined on the basis of modified total direct costs (MTDC) for all applicable sponsored agreements. Modified total direct costs is defined as all salaries and wages, fringe benefits, materials and supplies, services, travel, and subgrants and subcontracts up to the first $25,000 of each subgrant or subcontract (regardless of the period covered by the subgrant or subcontract).
Equipment, capital expenditures, charges for patient care and tuition remission, rental costs, scholarships, and fellowships (including trainee stipends) as well as the portion of each subgrant and subcontract in excess of $25,000 shall be excluded from modified total direct costs.
From time to time, a different base type may apply if the Sponsor program announcement or policy requires a different base type established for the program. Examples of other base types include:
In the absence of a non-federal sponsor's policy on base type for the project, the TDC base type will be used.
Questions on the application of F&A rates during the life of a sponsored project? Contact the Office of Sponsored Programs, (206) 543-4043 or firstname.lastname@example.org.