Washington National Primate Center (WaNPRC) F&A Rate FAQs

This collection of FAQs was developed to help determine how to apply appropriate rates when sponsored program activity occurs at WaNPRC.

When another location is involved in addition to the Primate Center, it is not a Core Primate Center grant, and the total direct cost in a budget year are less than $250,000, a single F&A rate will apply.
Use the primate center split rate methodology to determine which F&A rate to apply.

When there is more than one location and one of them is the Primate Center, it is not a Core Primate Center grant and the total direct cost in a budget year is MORE than $250,000, split rates using standard split rate methodology.. Not that Primate Center non-salary costs are always identified with the Primate Center location.

If the total direct costs in a budget year are $250,000 or more, split the rates using standard split rate methodology to determine the ratio for splitting the rates, this means identifying direct costs by location where incurred, and applying the appropriate F&A rate.

When determining the ratio to split the direct costs Primate Center non-salary costs are always identified with the Primate Center location.

This example of the standard split rate methodology envisions $550,000 in direct costs in a budget year:

Direct Costs in Budget Year	F&A Rate to apply
$200,000 UW salaries (75% of total salaries) incurred at SLU	SLU rate
$50,000 UW salaries incurred at Primate Center	Primate Center B rate
$250,000 Primate Center purchase, per diem, and procedure costs	Primate Center B rate
$50,000 other direct costs	$37,500 – SLU rate (SLU salaries are 75% of salary costs- so you would apply the SLU rate to 75% of those other direct costs) $12,500 – Primate Center B rate (Primate Center salaries are 25% of salary costs so you would apply the Primate Center B rate to 25 % of the other direct costs)

Yes. Those charges are a direct cost line item in your budget, and are included in the base when calculating F&A.

If personnel, including the PI, have lab or office space elsewhere, this does not drive the rate decision nor does that other lab/office space constitute a separate location for purposes of splitting rates. Use the Primate Center “B” rate.

If any of the award activity will occur within the non-Primate Center lab or office space of the PI, consider the split rate rules <LINK> when the Primate Center is involved.

No; all Core activity carries the Core grant F&A rate (“A” rate), no matter the location.

When my federally funded project activity occurs at the Primate Center as well as an Off-Campus location do I split the rates?

My federally funded project will take place at the Primate Center, so I am using the "B" rate. I am also using Primate Center services which charge a fee-for-service. Do those fees incur the "B" F&A rate?

The PI of the federally funded project has an appointment in Radiology but the activity is at the Primate Center. This is non-Core grant activity. Do I use the on-campus rate, since Radiology is located on-campus, or do I use the Primate Center “B” rate?

Core grant activity will occur primarily at the Primate Center, with a portion of Core work carried out using South Lake Union lab space. Do I split rates?