Facilities & Administrative (F&A) and fringe rate frequently asked questions
Below are some frequently asked questions regarding the application of the University’s F&A and fringe benefit rates.
If I receive an award from a previously submitted proposal that used the 44% on-campus research F&A rate for a 3-year period, will I be required to realign the budget for the updated F&A rates?
If the proposal was submitted prior to May 1, 2021, the 44% F&A rate will be honored. If the proposal was submitted on or after May 1, 2021, however, the budget will need to be realigned to utilize the new F&A rates for FY22 and beyond.
If I request supplemental funding from an existing award that has a 44% F&A rate, can I still use the 44% rate for the supplemental request?
Unfortunately, no, because the supplement was not a consideration at the time the initial proposal was funded.
How does the change in the fringe rates impact my existing award budget lines for fringe benefits?
The fringe benefit rates in effect at the time of the payroll charge will apply.
Will the applied F&A rate be based upon the date of the proposal submission or the planned project start date?
The F&A rates in effect at the time of proposal will apply.
If a sponsor budget form allows for the entry of just one F&A rate for a budget period (but two rates apply), which rate should I enter?
On the budget form, enter the “blended” or average F&A rate for that period, and cover the correct F&A rates in the budget narrative. See question on F&A rate boilerplate language for language you can use to explain the F&A rates. Please contact your Sponsored Projects pre-award research administrator for a blended F&A rate calculator that will average the rate of each budget period.
Is there boilerplate language available for explaining the tiered on-campus F&A rates?
Yes, here is some boilerplate language for use in budget narratives.
The University of Nevada, Reno’s (UNR) approved indirect cost rate is negotiated with our cognizant agency, the Department of Health and Human Services (DHHS). The current approved rates are as follows:
- FY2022 45.5% MTDC On-Campus Organized Research
- FY2023 46% MTDC On-Campus Organized Research
- FY2024 47% MTDC On-Campus Organized Research
The Modified Total Direct Cost (MTDC) base is calculated by excluding capital expenditures (buildings, individual items of equipment, alterations and renovations), the portion of each subaward in excess of $25,000, participant support costs, and graduate student tuition, fees, and insurance.
For budget years that cross FY22-FY24, the indirect costs are calculated by the MTDC base being divided by the number of months the budget year has in one fiscal year and the number of months in another. The applicable rate is then applied to each derived base and summed for a total indirect cost amount. UNR’s fiscal year is July 1 through June 30.
Total calculated F&A for this project is $______________.