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F&A Rates

Facilities and administrative (F&A) costs are infrastructure and administration costs associated with the conduct of research and other sponsored projects that cannot be readily and specifically identified with a particular project. F&A costs are synonymous with “indirect costs” and “overhead” and are incurred for expenses such as utilities; buildings; operation and maintenance; library-related expenditures; university services, such as telephones and computer infrastructure; department, college, and service unit administrative costs; and federally mandated research compliance.

Predetermined federal F&A rates are established for UNLV with the Department of Health and Human Services/Department of Cost Allocations, which operates as UNLV’s cognizant agency for the federal government. The following table summarizes the rates established for federally funded projects that have been approved for use on grants, contracts, and other agreements with the federal government. Industry projects are subject to uncapped rates, which may include an additional 10 percent to cover actual UNLV costs disallowed during the federal rate calculation.

The above rates should be applied on a modified total direct cost (MTDC) basis for all federally funded projects unless directed otherwise. MTDCs consist of all salaries and wages, fringe benefits, materials, 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). Modified total direct costs shall exclude equipment, capital expenditures, charges for patient care, tuition remission, rental costs of off-site facilities, scholarships, and fellowships, as well as the portion of each subgrant and subcontract in excess of $25,000.

• Current Federally Negotiated Rate