CSUN > Sponsored Programs > Facts & Figures> Indirect Cost Rate

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Indirect Cost Rates (IDC) / Facilities & Administrative Cost Rates (F&A)
Sponsored Programs

1. Rates

The following rates are approved by the U.S. Dept. of Health & Human Services (DHHS), Division of Cost Allocation for use on grants, contracts and other agreements with the Federal Government.

    Research Instruction Other Sponsored Activity

End


On Campus

Off Campus*
Off Campus*
07/01/09 06/30/11
45.0%
26.0%
48.0%
26.0%
50.0%
26.0%
07/01/08 06/30/09
44.5%
26.0%
48.0%
26.0%
50.0%
26.0%
07/01/07 06/30/08
43.0%
26.0%
48.0%
26.0%
50.0%
26.0%
07/01/05 06/30/07
43.0%
26.0%
48.0%
26.0%
   
07/01/04 06/30/05
42.5%
26.0%
48.0%
26.0%
   
07/01/03 06/30/04
41.0%
26.0%
48.0%
26.0%
   
07/01/00 06/30/03
41.0%
26.0%
35.7%
26.0%
   

* Definition of Off-Campus:
A project is considered off-campus, if the activity is conducted at locations other than in University or University Corporation's owned or operated facilities and indirect costs associated with physical plant and library are not considered applicable to the project.

Indirect Cost Negotation Agreement with DHHS, as of June 10, 2008

Indirect Cost Negotation Agreement with DHHS, as of May 27, 2004

 

2. Base

Modified Total Direct Costs (MTDC)

including all:

  • Salaries and Wages
  • Fringe Benefits
  • Materials
  • Supplies
  • Services
  • Travel
  • Subgrants and Subcontracts up to the first $25,000 of Each Subgrant or Subcontract (regardless of the period covered)

The following costs are excluded from the base:

  • Equipment
  • Capital Expenditures
  • Charges for Patient Care
  • Tuition Remission
  • Rental Costs of Off-Site Facilities
  • Scholarships
  • Fellowships
  • The portion of Subgrants and Subcontracts in excess of $25,000 for Each Subgrant or Subcontract

3. Cognizant Agency

Department of Health & Human Services
Division of Cost Allocation
DCA Western Field Office
50 United Nations Plaza
San Francisco, CA 94102

 

4. Elements

The Indirect Cost Rate consists of two main elements the Facilities Cost element and the Administrative Cost element:

  • The Facilities Cost element contains
    • Building Depreciation Equipment Depreciation,
    • Interest,
    • Operations and Maintenance and
    • Library Services

in support of sponsored programs. The Facilities Cost Element is not capped.

  • The Administrative Cost element contains
    • General Administration,
    • Departmental Administration,
    • Student Services Administration,
    • Sponsored Project Administration, and
    • Faculty Departmental Administration

in support of sponsored programs. The Administrative Cost Element is capped at 26%.

 

 


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