| ON-CAMPUS | Research | 44.0% MTDC through 06/30/091,2 |
| 43.0% MTDC after 07/01/09 | ||
| Instruction | 50.0% MTDC | |
| Other | 28.2% MTDC | |
| OFF-CAMPUS 3 | Research | 26.0% MTDC |
| Instruction | 26.0% MTDC | |
| Other | 16.6% MTDC | |
| Cognizant Federal Agency | Department of Health and Human Services (DHHS) | |
| Point of Contact | Jay Mervis | |
| Telephone Number | 202-401-2808 | |
| Date of Agreement | August 9, 2007 (for copy of agreement, click PDF link above) | |
| Type of Agreement | Modified Total Direct Costs (MTDC) 1,2 | |
For new, competing renewal and supplemental research proposals: For each year of the proposal budget, use the F&A rate in effect at the beginning of that budget year for the entire budget year. If a proposed budget year begins prior to 07/01/2009, use the 44.0% MTDC F&A rate for that entire budget year. If a proposed budget year begins after 07/01/2009, use the 43.0% MTDC F&A rate for that entire budget year. (Do not prorate the budget to reflect a change of F&A rate during a budget year).
1Modified Total Direct Costs (MTDC) consists of all salaries and wages, fringe benefits, materials and supplies, travel, and subgrants or subcontracts up to $25,000 of each subgrant/subcontract (regardless of the period covered by the subgrant or subcontract). Modified total direct costs shall exclude equipment items above $5,000 per unit, capital expenditures, charges for patient care and tuition remission, rental costs of off-site facilities, scholarships, and fellowships, as well as the portion of each subgrant/subcontract in excess of $25,000. In addition, recharge center rates (e.g., Supercomputer, Teleproductions, UM Field Station, etc. may have to be excluded. Check with ORSP.
2According to OMB Circular A-21, Federal Cost Principles for Educational Institutions, items such as administrative and clerical staff, office supplies, postage, duplication, local telephone costs, and memberships should normally be treated as indirect costs (i.e. not charged as direct costs in proposal budgets). Direct charging of these items may be appropriate where a major project or activity explicitly requires such costs and they can specifically be identified with the project or activity; in these cases the costs should be sufficiently justified. These principles apply only to federal funding; non-federal agencies may allow such costs to be routinely charged as direct costs.
3Off-Campus definition applies for all activities performed in facilities not owned by the institution and to which rent is directly allocated to the project. Only one F&A cost rate will be used on a project budget. If more than 50% of a project is performed off-campus, the off-campus rate will apply to the entire project. Check with ORSP.
University Policy: Tuition remission for graduate assistants is REQUIRED on grants and contracts unless not allowed by the agency or program. Any variations must be approved by the Vice Chancellor for Research and Sponsored Programs.
University Policy: Cost sharing should be included in the budget accompanying a proposal submission ONLY if such arrangements are required or bly encouraged by the sponsor's program guidelines. It is bly recommended that cost share commitments be equally held by the Department, the Dean, and the ORSP.
Procedures: To request cost share assistance from the ORSP, complete and submit the Request for Cash Cost Share Assistance form (available from the Budget Forms page). The form must be accompanied by a brief Abstract or Statement of Work, budget for both the funds being requested from the sponsor and for the cost share funds, and documentation from the sponsor regarding cost share requirements. Submit this form to the ORSP at least thirty (30) days before the proposal is due.