Appendix C:
Facilities and Administration Rates (F&A) and Fringe Benefit Rates
Federal Sponsors All federally funded proposals should be submitted with the below rates. All rates are based on MTDC. Note that the first $25,000 of each subcontract, per project period, is included in the Facilities & Administration cost base. (Amounts over $25,000 of each subcontract are excluded from the base.) Commercial Sponsors For commercially sponsored research, use the commercial rate applied to a Total Direct Cost base. For clinical trials, use the off-campus research rate if the space cost is supported by clinical billing. For animal or lab based studies, use the on-campus research rate. Other Sponsors For other sponsors, use the federal rate or the sponsor's maximum rate if stated in their policies. If the sponsor's rates are less than the federal rate, include space and administrative costs in the direct cost budget if allowed.
|
Federal Sponsored Research | 07/01/08–06/30/09 | 07/01/09–06/30/10 |
On-Campus | 64.0% | 64.0% |
Off-Campus | 26.0% | 26.0% |
| ||
| Commercial Sponsored Research | 07/01/08–06/30/09 | 07/01/08–06/30/10 |
On-Campus | 72.0% | 72.0% |
Off-Campus | 34.0% | 34.0% |
Instruction | 07/01/08–06/30/09 | 07/01/08–06/30/10 |
On-Campus | 46.2% | 46.2% |
Off-Campus | 26.0% | 26.0% |
| . | . | |
Other sponsored activities* | 07/01/08–06/30/09 | 07/01/08–06/30/10 |
On-Campus | 32.2% | 32.2% |
Off-Campus | 18.8% | 18.8% |
| * i.e., health services projects and community service programs | ||
FY ‘09 | FY '10 | |
Regular Staff | 32.50% | 32.50% |
Temporary, Limited, and Casual | 8.00% | 8.00% |
Post Graduate Fellows | 8.00% | 8.00% |
S/M disability/life insurance: | 2.20% | 2.20% |
Please use the following estimated fringe benefits rates for grant and contract budget submissions:
FY 2010 - 32.5 %
FY 2011 - FY 2013 - 35%
The above listed estimated fringe benefit rates, provided by the Controller's office, should be used for future year budgeting until the actual rates have been approved in a revised federal rate agreement. The FY '10 and subsequent rates will be revised again next November which may alter the rates. The rates also take into account any variance from the current year.
The date of our latest Negotiation Agreement is April 10, 2009. A copy of the agreement letter is posted on Controller’s office website at http://www.controller.jhu.edu/depts/cost/index.html
The indirect cost and fringe benefit rates listed above will continue until a new rate agreement is issued by HHS.
For postdoctoral fellows, the School of Medicine also requires disability and life insurance that must be budgeted under “Other Costs”, calculated at 2.2% of salary/stipend. Individual medical insurance at a projected rate of $2,621/year and individual dental insurance at a projected rate of $180/year should also be budgeted under "Other Costs." All of the fees listed under "Other Costs" (life, disability, health, and dental) should be prorated to the percentage of the fellow's compensation provided by an individual grant.
updated 7/23/09
