Fast Facts
Cover page information
Facilities and Administrative (F&A) Rates
F&A rates -- also known as overhead or indirect cost (IDC) rates -- are subject to change. Never assume last year's rates are still in effect. Always check rates with the Research Office before completing your budget.
Current F&A rates (indirect cost rates):
The following is provided to assist in developing budgets for Sponsored Agreements.
Federally-Negotiated Rates, Modified Total Direct Costs
| Organized Research |
FY2004 |
FY2005 |
FY2006 |
FY2007 |
FY2008
to
FY2010 |
| On Campus |
48.5% |
48.5% |
46.3% |
46.3% |
43.4% |
| *Off Campus |
20.7% |
20.7% |
20.7% |
20.7% |
25.0% |
| Instruction |
FY2004 |
FY2005 |
FY2006 |
FY2007 |
FY2008 to FY2010 |
| On Campus |
39.7% |
39.7% |
39.7% |
39.7% |
55.7% |
| *Off Campus |
18.7% |
18.7% |
18.7% |
18.7% |
26.0% |
| **Ag & Forest Expt. Station |
31.5% |
31.5% |
31.5% |
31.5% |
30.3% |
| Public Service / Outreach |
FY2004 |
FY2005 |
FY2006 |
FY2007 |
FY2008 to FY2010 |
| On Campus |
39.7% |
39.7% |
39.7% |
39.7% |
30.1% |
| *Off campus |
18.7% |
18.7% |
18.7% |
18.7% |
21.0% |
*See Off-Campus definition below.
**See Note below
Modified Total Direct Costs (MTDC)
Modified Total Direct Costs consist of all salaries and wages, fringe benefits, materials, supplies, services, travel and subgrants and subcontacts up to the first $25,000 of each subgrant or subcontract (regardless of the period covered by the subgrant or subcontract). Modified total direct costs shall exclude equipment (has a useful life of more than one year and an acquisition cost of $5,000 or more per unit), capital expenditures, charges for patient care, tuition remission, rental costs of off-site facilities, scholarships, and fellowships as well as the portion of each subgrant and subcontract in excess of $25,000.
State Board of Education and Regents Mandated Rates
Agreements with other State of Idaho departments, Idaho municipalities, counties, health districts, joint planning, and other legislatively-approved non-profit agencies 20% Total Direct Costs (TDC).
*NOTE:
Off Campus: A project is considered off-campus if the activity is conducted at locations other than University owned or operated facilities and indirect costs associated with physical plant and library are not considered applicable to the project. Projects will not be subject to more than one indirect cost rate. If two-thirds or more of a project is performed off-campus, the off-campus rate will apply to the entire project.
**NOTE:
The Agricultural and Forestry Experiment Station rate applies to research projects when two thirds (2/3) or more of a project is to be performed in any of the following locations:
Aberdeen R&E Center
Caine Veterinary Teaching Center (Caldwell)
Kimberly R&E Center
Sandpoint R&E Center
Southwest Idaho R&E Center (Caldwell)
Southwest Idaho R&E Center (Parma)
Tetonia R&E Center (Newdale)
Twin Falls R&E Center
U.S. Sheep Experiment Station (Dubois)
Taylor Ranch Field Station
McCall Field Campus
Definitions for Instruction, Research, and Service
Instruction: All expenditures for activities that are part of the institutions instructional program. Expenditures for credit and non-credit courses, academic, occupational and vocational instruction, and for regular and extension courses are included. Teaching, giving instructions or commands, providing information. Includes all teaching and training activities whether for:
Credit courses
Non-Credit courses
Academic instruction
Occupational and vocational instruction
Extension courses
Personal and family improvement instruction
Service: Expenditures to provide non-instructional services beneficial to individuals or groups external to the institution. To furnish or supply a benefit or service to the public or a specific segment of the public. Includes performance of work other than organized research and instruction such as:
Community service projects
Health service projects
Conferences and institutes
Reference bureaus
Radio and television productions, etc.
Research: All expenditures for activities organized to produce research outcomes. Includes both externally-supported projects and departmental research that is separately budgeted for research. RESEARCH is studious and critical inquiry and examination aimed at the discovery and interpretation of new knowledge.
Basic Research - Inquiry and/or examination aimed at the discovery of new knowledge or a fuller understanding of the subject under study.
Applied Research - Interpretation and/or application of existing knowledge with the intent of developing new knowledge or processed.
Any deviation from the negotiated facilities and administrative (indirect cost) rate must be approved by the Vice President for Research. It is the PI's responsibility to provide a written statement from any agency that limits facilities and administrative rates (indirect costs). Failure to do so will delay processing of the proposal. 
FRINGE BENEFIT RATES
Fringe benefit rates are subject to change. Never assume last year's rates are still in effect. Always check rates with the Office of Sponsored Programs (OSP) before completing your budget.
FY2008 & FY 2009 Fringe Benefit Rates - FY08 estimated fringe benefit rates used for developing grant and contract budgets can be located on the Strategic Planning and Budgeting website: http://www.baas.uidaho.edu/default.aspx?pid=99812
If you have questions in regards to the Fringe Benefit Rates, feel free to contact the Office of Sponsored Programs at (208) 885-6651.
Graduate Student Fees
See Fee Schedule .
See Budget Preparation .
Mileage/Per Diem
See UI Travel Policies for current rates.
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