When the total direct costs of the budget year are less than $250,000 for a sponsored program that involves the Primate Center, a single F&A rate applies.
Are the UW salaries 20% or more of the annual total direct costs?
YES: Use the preponderance rule. The single rate is the one that applies to the location where the preponderance of UW salaries will perform the work for that budget year.
NO: Use a single Primate Center rate: The primate center rate to use is the rate that applies to the location where the bulk (preponderance) of those salaries occurs.
|UW salaries are 20% or more of the annual budget.
UW salaries = $150,000
Where do the bulk of the UW salaries occur?
Off campus salaries = $100,000
Off-campus rate applies.
|UW salaries are less than 20% of the annual budget.
UW salaries = $47,000
Where does the funding come from?
Federal Sponsor= B rate
*If Other Direct Costs are not predominantly Primate Center direct costs, then revert to Preponderance Rule.