Determining Which Rate

Use of off-campus rates

OSP makes the final determination of whether the off-campus rate is to be used. This rate is applicable if the majority of both SU grant expenditures (ordinarily salaries, wages and fringe benefits) and the project’s duration (e.g.  greater than 50%, 6 months each budget year) are spent off-campus. If the off-campus activities occur only during the summer, the off-campus rate ordinarily is not applicable.

The University’s F&A rate agreement prohibits “blending” or using more than one rate in a single application.

Sponsors that mandate other rates

The University honors a sponsor’s published policy on allowable indirect costs/F&A rates. A published policy is one that is accessible to all via the web or through some other official organizational document. Emails to PIs from sponsor staff do not constitute published policy.

To illustrate, many training grants limit F&A to 8% MTDC. In such cases OSP will apply the allowed F&A rate instead of our federally negotiated rate of 34.0%.  Many foundations limit F&A to 10% of total direct costs; OSP will calculate the F&A cost according to the foundation’s policy.

When the sponsor’s guidelines are silent about F&A rate

If a sponsor does not have a published policy on F&A rate or their guidelines are silent, OSP will apply the rate applicable to the activity, e.g. on-campus research, on-campus instruction/training, on-campus other sponsored activities, or off-campus research, instruction/training, or other sponsored activities.

Seeking deviations from negotiated rates

Use of rates other than the applicable federally negotiated rate or those that deviate from sponsor guidelines requires the authorization of the applying unit’s Dean(s) and the concurrence from the Vice President for Research (VPR) to maintain consistent institutional practices. OSP must be informed of this waiver by the Dean(s) and VPR or his/her designee(s) by email at least seven business days before the application deadline to accommodate budget development and review.

Each request for a reduction in F&A is an independent action. Previously approved reductions will not be considered in making future decisions.