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

Base4

Research, On-Campus1

All, except Kakaako

36.7%

40.0%

41.0%

41.5%

41.5%

MTDC

Research, On Campus Kakaako 2

Kakaako

50.0%

51.0%

52.0%

53.0%

54.0%

MTDC

Research, Off-Campus7

All

20.6%

24.0%

24.0%

24.0%

24.0%

MTDC

Instruction, On-Campus

All

27.5%

40.0%

40.0%

40.0%

40.0%

MTDC

Instruction, Off-Campus7

All

20.0%

26.0%

26.0%

26.0%

26.0%

MTDC

Other Sponsored Activities, On-Campus3

All

25.0%

32.0%

32.0%

32.0%

32.0%

MTDC

Other Sponsored Activities, Off-Campus3, 7

All

19.0%

26.0%

26.0%

26.0%

26.0%

MTDC

Intergovernmental Personnel Act (IPA), Off-campus6

All

7.1%

4.3%

4.3%

4.3%

4.3%

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; evaluations of a sponsor's programs or operations; performances and exhibitions; workshops and conferences; and operations of health clinics or small business development centers.

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.