Facilities & Administrative (F&A) Rates

Facilities & Administrative Costs (F&A) must be calculated and included in all grant proposal budgets unless a) an official F&A waiver has been obtained, or b) the sponsor does not allow F&A costs. F&A is calculated using the Modified Total Direct Cost (MTDC). MTDC is calculated by subtracting Equipment, Tuition Remission (GAD), and Subcontract costs in excess of $25,000 from the Total Direct Costs (TDC).

All F&A rates are applied to MTDC unless the F&A recovery is limited by sponsor policy. If the sponsor limits F&A recovery to a certain percentage, then the appropriate F&A rate is applied to the Total Direct Costs (TDC).

Current Rates:

On-Campus Organized Research = 47.5% MTDC
On-Campus Instruction = 45% MTDC
On-Campus Other Sponsored Activity = 34% MTDC
All Off-Campus Projects = 26% MTDC

FY 09 Rates (Starting 7/1/08):

On-Campus Organized Research = 48% MTDC
On-Campus Instruction = 45% MTDC
On-Campus Other Sponsored Activity = 34% MTDC
All Off-Campus Projects = 26% MTDC

FY 10 Rates (Starting 7/1/09, until new F&A rate is approved):

On-Campus Organized Research = 48.5% MTDC
On-Campus Instruction = 45% MTDC
On-Campus Other Sponsored Activity = 34% MTDC
All Off-Campus Projects = 26% MTDC

A project occurs On-Campus if at least 50% of the work takes place on property owned by Clemson University (this includes the REC stations). A project is considered Off-Campus if at least 50% of the work takes place on property that is not owned by the University (this includes most County Extension Offices).

Please remember that if you have a multi-year budget, you must calculate the F&A for each year using the appropriate rate for that year. A copy of the official rate agreement is available from the Comptroller's Office, or by contacting your GSS grants coordinator.

Page maintained by: Grant Support Services, brigett@clemson.edu