Frequently Used Information

Find frequently used information about the University of Georgia and University of Georgia Research Foundation, Inc., useful when preparing and submitting sponsored project proposals, as well as funding resourcesIf you cannot find what you are looking for on this page, please contact your SPA representative for assistance.

Facilities and Administrative Costs (F&A) are also referred to as Indirect Cost Rates (IDC). Sponsors use the terms interchangeably and so we refer to both here. The rates provided below apply to Modified Total Direct Costs (MTDC) which consist of all salaries and wages, fringe benefits, materials, supplies, services, travel and subawards up to the first $25,000 of each subaward (regardless of the period covered by the subaward). MTDC excludes equipment, capital expenditures, charges for patient care, tuition remission, rental costs of off-site facilities, participant support, scholarships, and fellowships as well as the portion of each subaward in excess of $25,000.

 

 FederalNon Federal
Research On-Campus 51%60%
Research Off-Campus 26%35%
Instruction On-Campus54%94%
Instruction Off-Campus 26%62%
Research Ag. Exp. Station42%53%
Pub Serv Agreements On-Campus 35%50%
Pub Serv Agreements Off-Campus26%39%
Marine Institute Sapelo Island
35.50%42%
Marine Extension Bruns/Skidaway49%55%
Coop Ext All Locations33%38%
Rsch Sav River Ecology Lab35%56%

Facilities and Administrative Rates Definitions and Conditions

Special remarks from DHHS Rate Agreement

Treatment of Fringe Benefits: Fringe benefits are specifically identified to each employee and are charged individually as direct costs. The directly claimed fringe benefits are listed below.

Treatment of Paid Absences: Vacation, holiday, sick leave pay and other paid absences are included in salaries and wages and are claimed on grants, contracts and other agreements as part of the normal cost for salaries and wages. Separate claims are not made for the costs of these paid absences.

Off-Campus Definition: For all activities performed in facilities not owned by the institution and to which rent is directly allocated to the project(s), the off-campus rate will apply. Grants or contracts will not be subject to more than one F&A cost rate. If more than 50% of a project is performed off-campus, the off-campus rate will apply to the entire project. The rates contained in this Agreement reflect the combined cost of the University of Georgia Research Foundation, Inc. and the University of Georgia, and will apply to grants and contracts awarded to the University. Equipment means an article of nonexpendable tangible personal property having a useful life of more than one year, and an acquisition cost of $5,000 or more per unit.

 UGAUGARF
EIN58-600199858-1353149
DUNS61-900-312700-431-5578
CAGE Code32KM407DC3
NSF Institution Code00159820000015982001
NIH Institutional Profile Number676602676602
Tax Exempt StatusState Government501(c)(3)
Congressional DistrictGA-010GA-010
CountyClarkeClarke
NIH Misconduct in Science Filed02/08/9902/08/99
Federalwide AssuranceFWA00003901 exp. 2/1/2022
Unique Entity Identifier (UEI)Q2LKTLYJM4P8NMJHD63STRC5
Contact Information: 310 East Campus Rd,
Tucker Hall 409
Athens, GA  30602-1589
Telephone: 706-542-5939
Fax: 706-542-5946
sponprog@uga.edu
For NIH only, Administrative Official
to be notified:
SPA Representative  assigned to your department or unit.
Cognizant Agency: Department of Health and Human Services
Division of Cost Allocation Cohen Building Room 1067
330 Independence Avenue, S.W.
Washington, DC  20201
Telephone: 202-401-2808
Carnegie ClassificationDoctoral University: Highest Research Activity

The fringe benefit rates listed below are average estimates for budgeting purposes only.  Unlike some institutions, UGA does not use negotiated, fixed (composite) fringe benefit rates when seeking reimbursement on sponsored projects. Rather, employee fringe benefit rates are charged to sponsored projects based upon the actual costs of the elected benefits in effect at the time salary is paid.  Actual costs will vary based on individual elections for insurance and retirement benefits. Please consider this when developing proposal budgets, and budget more conservatively when conditions warrant for specific employees.  Estimated fringe benefit rates are adjusted annually and include FICA, Retirement, Life Insurance and Health Insurance.

 

Individuals Subject to Teachers Retirement or Optional RetirementPercent
Annual Salaries (above $75,000)36.00
Annual Salaries (between $50,000 and $74,999)38.00
Annual Salaries (between $35,000 and $49,999)46.00
Annual Salaries (below $35,000)51.00
Summer Salary Regardless of Amount23.00
Exceptions:
Postdoctoral scholars regardless of salary amount33%*
Summer salaries regardless of salary amount 23%

 

Individuals Not Subject to Teachers Retirement or Optional RetirementPercent
Regardless of salary amount 13.00
Graduate Assistantships, Training Grant Recipients, and Fellowships (To be applied for Graduate Students eligible to receive Graduate Health Insurance through the University) 5.00**
Students and Graduate Students (not eligible for University Graduate Health Insurance) None

Pay rates effective for the current fiscal year. Employee’s share of the cost cannot be paid or reimbursed by the University.

*Rate assumes individuals participate in the Optional Retirement Plan (ORP).

**Rate applies to employer share of Health Insurance Cost only. Rate is to be applied against the 1/3 assistantship amount, which is based on 33% of the Graduate Assistant Pay rates effective for the current fiscal year. Employee’s share of the cost cannot be paid or reimbursed by the University.

 

CategoryPercent
Annual salary greater than $75,000
Retirement18.31
FICA7.65
Insurance 9.04
Total35.00
Annual salary between $50,000 and $75,000
Retirement18.31
FICA7.65
Insurance17.04
Total43.00
Annual salary between $35,000 and $49,999
Retirement18.31
FICA7.65
Insurance22.04
Total48.00
Annual salary less than $35,000
Retirement18.31
FICA7.65
Insurance29.04
Total55.00
Summer salary
Retirement18.31
FICA7.65
Total25.96