UW Research

# Which single F&A rate applies when the Primate Center is involved?

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.

## Single Rate: Which Rate?

Preponderance Alternate Method
UW salaries are 20% or more of the annual budget.

UW salaries = \$150,000
Other direct costs = \$99,999

Where do the bulk of the UW salaries occur?

Off campus salaries = \$100,000
Primate Center salaries = \$50,000

Off-campus rate applies.

UW salaries are less than 20% of the annual budget.

UW salaries = \$47,000
Other direct costs =\$202,999*

Where does the funding come from?

*If Other Direct Costs are not predominantly Primate Center direct costs, then revert to Preponderance Rule.