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The Ohio State University
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F&A Rates News

New F&A rate agreement received

Thu, 13th October, 2016

The university has just completed negotiations with DHHS on a 4 year F&A rate agreement. The agreement, dated September 23, 2016 establishes the rates shown below. These rates will apply through the end of FY20 and will continue to be used after that date until a new rate agreement is established.

Activity Period On-Campus % MTDC Off-Campus % MTDC
Research 7/1/2016 – 6/30/2017 54% 26%
7/1/2017 – 6/30/2018 55% 26%
7/1/2018 – 6/30/2020 56% 26%
Instruction 7/1/2016 – 6/30/2020 52% 26%
Other Sponsored Activities 7/1/2016 – 6/30/2020 30.5% 24%

MTDC (Modified Total Direct Costs) means all costs except equipment (stand-alone items with a useful life of a least 1 year and a unit cost of at least $5,000); capital expenditures (alterations and renovations); patient care costs; tuition; scholarships and fellowships; rental of off-site facilities; participant support costs; and subaward costs in excess of $25,000.

Please see the rate agreement for additional information about on-campus/off- campus designations and the components of the F&A rate.

Implementation

New proposals

Investigators should begin using the new rates in proposals immediately. For example, if proposing work that runs 7/1/17 – 6/30/20, use 55% for the first budget year (7/1/17 – 6/30/18) and 56% for the second and third budget years (7/1/18-6/30/20).

For awards that begin mid fiscal year, and therefore two different F&A rates would apply, it may be reasonable to assume a constant burn rate throughout the year, and therefore costs may be prorated in the proposal budget, e.g., in the first year of an award with a start date of Jan 1, 2018 F&A would be charged at 55% for the first 6 month and at 56% for the second 6 months. Or, you may use average rate of 55.5% for the 12 months.

New or competing continuation proposals submitted but not yet funded

OSP will work with sponsors to obtain the new F&A rate whenever possible. However, if we cannot obtain additional funds, direct costs will be protected and will not be reduced to cover the increase in F&A rate.

Currently active projects

These projects will continue to be charged their current rate, as proposed and awarded, until the next competitive segment or other natural break point.

If you have questions, please contact your department’s sponsored program officer.

Category : F&A Rates

Fringe benefit rates for FY 14

Fri, 26th July, 2013

DHHS has established the fringe benefit rates to be charged to sponsored projects beginning July 1, 2013.  See fringe benefit rates for specific information.

Category : F&A Rates / General Information

New F&A Rate Agreement Received

Tue, 16th October, 2012

The university has just completed negotiations with DHHS on a 4 year F&A rate agreement. The agreement, dated September 21, 2012 establishes the rates shown below. These rates will apply through the end of  FY16, and will continue to be used until a new rate agreement is established.

Activity Period On-Campus % MTDC Off-Campus % MTDC
Research 7/1/2012 – 6/30/2013

52.5%

26%

7/1/2013 – 6/30/2014

53.5%

26%

7/1/2014 – 6/30/2016

54%

26%

Instruction 7/1/2012 – 6/30/2016

52%

26%

Other Sponsored Activities 7/1/2012 – 6/30/2016

38%

26%

MTDC (Modified Total Direct Costs) means all costs except equipment (stand-alone items with a useful life of a least 1 year and a unit cost of at least $5,000); alterations and renovations; patient care costs; tuition; scholarships and fellowships; rental of off-site facilities; subaward costs in excess of $25,000.

Please see the rate agreement for additional information about on-campus/off- campus designations and the components of the F&A rate.

Implementation Procedures

New proposals
Investigators should begin using the new rates in proposals immediately.  For awards that begin mid fiscal year, F&A costs should be prorated in the proposal budget, e.g., in the first year of an award with a start date of Jan 1, 2013 F&A would be charged at 52.5% for the first 6 month and at 53.5% for the second 6 months, so an average rate of 53% can be used for budget estimates.

New or competing continuation proposals submitted but not yet funded
OSP will work with sponsors to obtain the new F&A rate whenever possible.  However, if we cannot obtain additional funds, direct costs will be protected and will not be reduced to cover the increase in F&A rate.

Currently active projects
These projects will continue to be charged their current rate until the next competitive segments or other natural break point.

Category : F&A Rates / General Information

New F&A Rates

Wed, 5th August, 2009

The university’s F&A rates for sponsored projects are determined by the Department of Health and Human Services.  We recently completed negotiations on the rates for the next three years and just received the revised rate agreement.  The new agreement also formalizes the definition of equipment as having an acquisition value of $5,000.

Effective July 1, 2009 the F&A rates will be as follows:

On Campus 
Research 52.5%
Instruction 52.5%
Other Sponsored Activities 36%

Off Campus
Research 26%
Instruction 26%
Other Sponsored Activities 26%

These rated should be used in all new proposals (unless the sponsor has a different rate).  Most awards already in place will continue to be charged the F&A rate at which they were awarded.

Category : F&A Rates / General Information

Change in F&A Rate for On Campus Research and Development Awards

Sat, 18th March, 2006

The university recently signed a revised F&A rate agreement with the Department of Health and Human Services. Effective July 1, 2006 the F&A rate for on campus research and development activities will increase from 49.5% to 50%. All other rates remain unchanged. Please begin using the 50% rate in proposals if appropriate. Federal awards already in place will continue to be charged the F&A rate at which they were awarded.

For additional information contact your Sponsored Program Officer.

Category : F&A Rates / General Information