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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

Current F&A Rates (Updated May 24, 2019)

Rate Campus FY2018-FY2019 FY2020 FY2021 FY2022 FY2023 7/1/23 –  Until Amended (Provisional) Base4
Research, On-Campus1 All, except Kakaako 41.50% 43.00% 44.50% 45.00% 45.50% 45.50% MTDC
Research, On Campus Kakaako 2 Kakaako 54.00% 55.00% 55.50% 56.00% 56.50% 56.50% MTDC
Research, Off-Campus7 All 24.00% 26.00% 26.00% 26.00% 26.00% 26.00% MTDC
Instruction, On-Campus All 40.00% 45.00% 45.00% 45.00% 45.00% 45.00% MTDC
Instruction, Off-Campus7 All 26.00% 26.00% 26.00% 26.00% 26.00% 26.00% MTDC
Other Sponsored Activities, On-Campus3, 8 All 32.00% 36.50% 36.50% 36.50% 36.50% 36.50% MTDC
Other Sponsored Activities, Off-Campus3, 7 All 26.00% 26.00% 26.00% 26.00% 26.00% 26.00% MTDC
Intergovernmental Personnel Act (IPA), Off-campus6 All 4.30% 1.80% 1.80% 1.80% 1.80% 1.80% 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 direct salaries and wages, applicable fringe benefits, materials and supplies, services, travel, and the first $25,000 of each subaward (regardless of the period of performance of the subawards under the award). MTDC excludes equipment, capital expenditures, charges for patient care, tuition remission, rental costs of off-site facilities, scholarships and fellowships, participant support costs, the portion of each subaward in excess of $25,000, and specialized service facility charges.

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 performed in facilities not owned by the University and to which either rent is directly allocated to the project(s), or activities are conducted in third party space rent free, the off-campus rate will apply. Actual costs will be apportioned between on-campus and off-campus components. Each portion will bear the appropriate rate according to location and purpose. In the case that one rate is required by the sponsor, if more than 50% of a project is performed off-campus the off-campus rate will apply.

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.