Facilities and Administrative costs are true costs, which must be remanded to Boise State University in order to support the infrastructure necessary to provide services for externally funded projects.
Current Facilities and Administrative Cost Rates (PDF) (Effective 7/1/2018)
Definitions:
F&A: F&A costs are general operating costs incurred by the University in support of research, instruction, and other sponsored activities. Typically, F&A costs cannot be readily attributed to, or directly charged to, specific individual projects. F&A costs should be included as a separate line item in the budget of each proposal submitted to external funding agencies.
On-campus:Projects that do not qualify as off-campus (as defined below).
Off-campus: For all activities performed in facilities not owned by the institution and to which rent is directly allocated to the project(s), the off-campus rate will apply. Grants and contracts will not be subject to more than one F&A rate. If more than 50% of a project is performed off-campus, the off-campus rate will apply to the entire project.
Research: Sponsored Research means all research and development activities that are sponsored by federal and non-federal agencies and organizations. This term includes activities involving the training of individuals in research techniques where such activities utilize the same facilities as other research and development activities and where such activities are not included in the instruction function.
Research seeks fuller knowledge of a subject and involves investigation aimed at the discovery of new facts or revision of accepted theories. Research projects may include laboratory work, testing and evaluation, questionnaires, pre-and post-tests, and statistical analysis.
The following are standard definitions of the types of research:
Basic Research | Applied Research | Development |
Research undertaken primarily to acquire new knowledge without any particular application or use in mind. | Research conducted to gain the knowledge or understanding to meet a specific, recognized need. | The systematic use of the knowledge or understanding gained from research directed toward the production of useful materials, devices, systems, or methods, including the design and development of prototypes and processes. |
Instruction: Sponsored Instruction means the teaching and training activities of an institution established by grant, contract, or cooperative agreement. These activities may be offered for credits toward a degree or certificate or on a noncredit basis, and may be offered through regular academic departments or through separate divisions, such as summer school or extension. (Research training is not included; it is included under Research, above.)
“Instruction” is the proper code when the primary purpose of the project involves training, curriculum development, instruction, demonstration, or efforts to improve pedagogical methods. Instructional projects may include some elements of research, particularly if new techniques of instruction or curriculum content are being developed. This does not change the definition of the project to “research.”
Other Sponsored Activities (OSA): “Other Sponsored Activities” are programs and projects sponsored by federal and non-federal agencies which involve the performance of work other than instruction and organized research. Examples include health service projects, community service programs, service and technical assistance projects, such as student assistance to corporations and government, and conferences. This category also includes sponsor-designed testing, clinical trials, evaluations, non-credit community education.
Note: If a proposal is solely to purchase equipment, the project should be coded according to the principal use of the equipment, e.g., research, instruction, or other.
Projects which cannot be easily coded into one of the above categories should be reviewed by the Office of Sponsored Programs.
Modified Total Direct Costs: (MTDC): The “modified total direct cost” is the base on which the F&A rate is charged. It is the sum total of all direct costs less equipment in excess of $5,000 per unit, capital expenditures, tuition remission, rental costs of off-site facilities, scholarships, and fellowships as well as the portion of each subgrant and subaward in excess of $25,000.
Federal Flow-Through: If funds requested from a sponsor originate with a federal agency, the funds are considered to be “federal flow through” and the F&A rate used for federal grants and contracts may be used if allowed by the sponsoring agency.
Current Rates by Sponsor Type:
FEDERAL SPONSORS:
Refer to F&A rate agreement: Current Facilities and Administrative Cost Rates
STATE OF IDAHO AGENCIES
(Includes County, Municipal, Health Districts and Joint Planning Entities) 20% of the Total Direct Costs
PRIVATE PROFIT-MAKING OR NON-PROFIT SPONSORS:
Boise State University applies its proposed F&A rates to proposals with private (for-profit and non-profit) sponsors. The following rates apply to all private entities:
|
On-Campus |
Off-Campus |
Organized Research |
42.6%- MTDC |
26.0% MTDC |
Other Sponsored Activities |
42.1% MTDC |
26.0% MTDC |
Instruction |
49.1% MTDC |
26.0% MTDC |