New Facilities and Administrative Cost Rates
See Facilities and Administrative (Indirect Cost) Rates for additional guidance.
UC Berkeley CALmessages Notice
Date: July 23, 2012
From: John Wilton, Vice Chancellor - Administration & Finance
To: Deans, Directors, Department Chairs, Senior Administrative Officers
Subject: New Facilities and Administrative Cost Rates
The campus has a new multi-year Facilities and Administrative (indirect cost) rate agreement with the federal government. The agreement, dated June 29, 2012, specifies the F&A rates to be applied to awards from federal and non-federal sponsors. Berkeley’s last rate agreement expired on June 30, 2011 but allowed for the existing rates to continue provisionally until a new rate agreement was approved. Under the new agreement the rate for on-campus research increases to 55.5 percent on July 1, 2012, 56.5 percent on July 1, 2013 and 57.0 percent on July 1, 2015. The off-campus research rate will remain at 26.0 percent. The Space Sciences Laboratory’s special rate will be 40.0 percent for on-campus research and 24.5 percent for off-campus research beginning July 1, 2012. Rates for other sponsored activities will also change (see schedule below). These new rates will bring indirect cost recovery from sponsored projects significantly closer to the campus’s actual costs.
Rates for awards with start dates prior to July 1, 2011 will remain at their current levels for the remaining life of the award, including non-competing budget periods. The new rate schedule applies to new awards (including new competing budget periods) received on or after July 1, 2011. Thus the overhead rate applied to a multi-year on-campus competitive research award received on or after July 1, 2011 was 53.5 percent through June 30, 2012 and will be 55.5 percent from July 1, 2012 through June 30, 2013, 56.5 percent from July 1, 2013 through June 30, 2015 and 57.0 percent thereafter. These rates will be applied automatically by the Controller’s Office.
In the past, fringe benefit costs in proposal budgets were estimated using rates but actual costs were charged. Berkeley now uses the same method to both budget and expense fringe benefit costs, and the agreement specifies the fringe benefit rates to be charged to sponsored projects. These rates are available at http://smcp.berkeley.edu/FringeBenefitRates/index.html.
The agreement also establishes a rate of 8 percent to be applied to campus agreements under the Intergovernmental Personnel Act.
For questions concerning how these rates apply to your contracts and grants, contact your representative at the Sponsored Projects Office, http://spo.berkeley.edu/staff.html. For questions on how F&A rates are determined, contact Paula Milano at pmilano@berkeley.edu or 847-0899.
SPONSORED RESEARCH
On-campus: 7/1/12 - 6/30/13, 55.5%; 7/1/13 - 6/30/15, 56.5%; 7/1/15 -
6/30/16, 57.0%
Off-campus: 7/1/12 - 6/30/16, 26.0%
SPACE SCIENCES LABORATORY
On-campus: 7/1/12 - 6/30/16, 40.0%
Off-campus: 7/1/12 - 6/30/16, 24.5%
OTHER SPONSORED ACTIVITIES
On-campus: 7/1/12 - 6/30/14, 38.0%; 7/1/14 - 6/30/16, 40.0%
Off-campus: 7/1/12 - 6/30/16, 16.5%
INTERGOVERNMENTAL PERSONNEL ACT AGREEMENTS
7/1/12 - 6/30/16, 8.0%
SPONSORED INSTRUCTION (The F&A rate used for most federally
sponsored training awards is 8% of total costs.)
On-campus: 7/1/12 - 6/30/16, 50.5%
Off-campus: 7/1/12 - 6/30/16, 26.0%
The final rates above will continue after June 30, 2016 until amended.
John Wilton
Vice Chancellor for Administration and Finance
Graham Fleming
Vice Chancellor for Research
source: 7/23/2012 CALmessages: New Facilities and Administrative Cost Rates