Pre-determined Facilities and Administrative (Overhead) rates for FY 2009

As a result of having established Predetermined Facilities & Administrative (overhead) rates with the Office of Naval Research (ONR) last year covering FY08 and FY09, the following F&A rates for Resident Instruction and Other (all non-GTRI) units are still in effect for the period July 1, 2008 through June 30, 2009:

Facilities & Administration Rates (a.k.a.: Overhead or Indirects)
Research Capped (Federal Grants/Contracts - Non-DOD) (1)	51.0%
Research Uncapped (DOD Contracts & Industry Subcontracts under DOD) (2)	55.5%
Industrial (Non-Government)	55.7%
Other Sponsored (a)	35.0%
Instruction (a)	51.0%
Monthly Tuition Rates for Resident Instruction	$624.00/month
Fringe Benefits (b)	25.0%
Partial Benefits (c)	1.4%

DISTRIBUTION BASE (a) Modified Total Direct Cost (MTDC), as defined in OMB Circular A-21, consisting of all salaries and wages, fringe benefits, materials and supplies, services, travel, and subgrants or subcontracts up to the first $25,000 each (regardless of the period covered by the subgrant or subcontract); and excluding equipment (defined as having a useful life of more than two years, and an acquisition cost of $5,000 or more per unit). Capital expenditures, charges for tuition remission, rental costs (except rental costs for equipment or facilities that are charged direct to a sponsored agreement), scholarships and fellowships, as well as the portion of each subgrant and subcontract in excess of $25,000. (b) Salaries and wages of (i) regular full-time faculty, (ii) principal investigators, (iii) professional and administrative staff, (iv) joint staff, (v) temporary academic or research professionals participating in Institute retirement programs and group health and life insurance, (vi) bi-weekly permanent employees and (vii) part-time employees who work 50 percent but less than 100 percent of full-time work schedule. (c) Salaries and wages of employees who participate in all or part of the social security program but do not participate in retirement or group health and life insurance plans. This rate covers (i) temporary classified persons, (ii) temporary academic or research professionals not eligible for the retirement programs or group health or life insurance coverage, (iii) student employees who are registered for less than a full academic load and (iv) part-time employees employed for less than 50 percent of a full work schedule.

APPLICABLE TO (1) Applies to all DoD contracts awarded before November 30, 1993, all Non-DoD Instruments, and all DoD Grants. (2) Applies only to DoD contracts awarded on or after November 30, 1993 in accordance with and under the authority of DFARS 231.303(1). See Section II, Part C.

Updated: July 1st, 2008