Facilities and Administrative Cost Rates/IDC
James Madison University Sponsored Projects
Facilities and Administrative Cost Rates/IDC Effective as of July 1, 2011
At least every 4 years, JMU is required to renegotiate our In-direct Cost Rate Agreement with the federal government (also called Facilities and Administration or Overhead rate). In November 2010 we received the results of those calculations and negotiations. The chart below explains the rates and base.
The Office of Sponsored Programs (OSP) began to use this new rate calculation for proposals that were to start on or after July 1, 2011. For continuing or multi-year programs that have been awarded prior to July 1, 2011; the existing rate will be used on that project until the conclusion of that award. Please contact OSP if you have any questions.
Rate Type: Predetermined Calculation Method:Modified Total Direct Cost (MTDC) Effective Dates: July 1, 2011-June 30, 2014 NEGOTIATED RATES BY ACTIVITY TYPE
Type of Program On-Campus Off-Campus Effective Dates: Research 47.00% 26.00% 07/01/2011-06/30/2014 Instruction 55.00% 26.00% 07/01/2011-06/30/2014 Other Sponsored Activities 30.00% 26.00% 07/01/2011-06/30/2014
MTDC Base Includes:Salaries & Wages
- Fringe benefits
- Equipment under $5,000 acquisition cost per unit is considered Materials & Supplies.
- Subgrants/subcontracts up to first $25,000 of each subaward regardless of duration
- Participant support costs EXCEPT Stipend payments
MTDC Base Excludes:
- Equipment (acquisition cost over $5,000 per unit)
- Capital Expenditures
- Charges for patient care
- Tuition remission
- Rental costs of off-site facilities
- Student scholarships and fellowships & stipends
- The portion of each subgrant/subcontract in excess of $25,000
Cognizant Federal Agency: US Department of Health & Human Services /DHHS;
Agreement Date: 10/22/10