Indirect Costs

All proposed budgets for extramurally funded awards must include the approved Facilities and Administrative (F&A) rate. F&A rates are indicated in the table below.

Current F&A Rates

Rate Campus FY2013 FY2014 FY2015 FY2016 FY2017 7/1/17 -  Until Amended (Provisional) Base4
Research, On-Campus1 All, except Kakaako 36.70% 40.00% 41.00% 41.50% 41.50% 41.50% MTDC
Research, On Campus Kakaako 2 Kakaako 50.00% 51.00% 52.00% 53.00% 54.00% 54.00% MTDC
Research, Off-Campus7 All 20.60% 24.00% 24.00% 24.00% 24.00% 24.00% MTDC
Instruction, On-Campus All 27.50% 40.00% 40.00% 40.00% 40.00% 40.00% MTDC
Instruction, Off-Campus7 All 20.00% 26.00% 26.00% 26.00% 26.00% 26.00% MTDC
Other Sponsored Activities, On-Campus3, 8 All 25.00% 32.00% 32.00% 32.00% 32.00% 32.00% MTDC
Other Sponsored Activities, Off-Campus3, 7 All 19.00% 26.00% 26.00% 26.00% 26.00% 26.00% MTDC
Intergovernmental Personnel Act (IPA), Off-campus6 All 7.10% 4.30% 4.30% 4.30% 4.30% 4.30% MTDC

 

1. Applies to research conducted predominantly on any of the ten campuses in the UH system. Includes the following sites: Agricultural Experiment Stations (Hawaii, Kauai, Maui, & Oahu); Hawaii Institute of Marine Biology (Coconut Island); Institute for Astronomy (Woodlawn; Hilo; 88” Telescope; Advanced Technology Research Center); Kewalo Marine Laboratory; Lyon Arboretum; Makai Research Pier; and Marine Expeditionary Center. Also includes research conducted predominantly in hospital space leased by UH entities such as the School of Medicine and not paid with grant funds at Kapiolani, Kuakini, Leahi, and Queen’s Medical Center.

2. Applies to research conducted predominantly at the Kakaako Campus (Ilalo Street). Includes research conducted predominantly in space leased by UH entities such as the School of Medicine or Cancer Center and not paid with grant funds in the Gold Bond Building (677 Ala Moana Boulevard).

3. Applies to projects that are not classified as research or training such as clinical trial agreements; evaluations of a sponsor's programs or operations; performances and exhibitions; workshops and conferences; and operations of health clinics or small business development centers. NOTE: Federally funded clinical trial agreements should use an MTDC cost base; non-federally funded clinical trial agreements should use a TDC (total direct cost) cost base.

4. Modified Total Direct Costs (MTDC) consists of all salaries and wages, fringe benefits, materials and supplies, services, travel, and the first $25,000 of each subgrant or subcontract (regardless of the period covered by the subgrant or subcontract). MTDC excludes equipment, capital expenditures, charges for patient care, tuition remission, rental costs of off-site facilities, scholarships and fellowships, the portion of each subgrant or subcontract in excess of $25,000, and specialized service facility charges.  As confirmed by DHHS on 12/16/2014, subgrant or subcontract refers to subawards of the programmatic work under a grant or contract.  It does not refer to contracts for goods or services, which are subject to full F&A costs.

5. Specialized service facility (SSF) charges refer to charges from the following SSF's: IFA Job Order Services; IFA Mauna Kea Midlevel Facility; SOEST Computing Facility; SOEST Engineering Facility; and SOEST Ship Operations.

6. For Intergovernmental Personnel Act (IPA) agreements.

7. Off-campus rates shall apply to activities that are performed in facilities not owned by the University and to which rent is directly allocated to the project. Grants and contracts will not be subject to more than one indirect cost rate. If more than 50% of a project is performed off-campus, the off-campus rate shall apply to the entire project.

For the UH application of off-campus rates, UH has defined off-campus to include facilities not owned by the University and which is provided to the project by a third party at no cost to the sponsor as well as projects performed primarily in the field.

UH has defined performance to mean work that is conducted by UH employees or employees hired through RCUH to work on the project.

8. Industry sponsored clinical trials should use the Other Sponsored Activities (OSA) rate. Federally funded clinical trials should use the applicable negotiated research F&A rate. The OSA
rate may be used as the minimum accepted rate for federally funded clinical trials if the federal sponsor is prohibited from using the negotiated research F&A rate.