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 resources. If you cannot find what you are looking for on this page, please contact your SPA representative for assistance.
Frequently Used Information
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.
| Federal | Non Federal | |
|---|---|---|
| Research On-Campus (7/1/15 - 6/30/17) | 50% | 60% |
| Research Off-Campus | 26% | 35% |
| Instruction On-Campus | 56% | 94% |
| Instruction Off-Campus | 26% | 62% |
| Research Ag. Experimental Station | 40% | 53% |
| Public Service Agreements On-Campus | 37% | 50% |
| Public Service Agreements Off-Campus | 26% | 39% |
| Marine Institute Sapelo Island | 35.5% | 42% |
| Marine Extension Bruns / Skidaway | 46% | 55% |
| Cooperative Extension All Locations | 30% | 38% |
| Research Savannah River Ecology Lab | 34% | 56% |
| Research Skidaway Island Institute of Oceanography | 50% | 60% |
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.
| UGA | UGARF | |
|---|---|---|
| EIN | 58-6001998 | 58-1353149 |
| DUNS | 61-900-3127 | 00-431-5578 |
| CAGE Code | 32KM4 | 07DC3 |
| NSF Institution Code | 0015982000 | 0015982001 |
| NIH Institutional Profile Number | 676602 | 676602 |
| Tax Exempt Status | 115(1) | 501(c)(3) |
| Congressional District | GA-010 | GA-010 |
| County | Clarke | Clarke |
| NIH Misconduct in Science Filed | 02/08/99 | 02/08/99 |
| Federalwide Assurance | FWA00003901 exp. 2/1/2022 |
| 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 Federal Auditor: | DHHS Office of Inspector General for Audit |
| 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 Classification | Doctoral University: Highest Research Activity |
Benefits are charged to sponsored accounts based on the actual rates in effect at the time salary is paid; actual rates may vary from these estimates. However, grants proposals and awards are budgeted using the estimated rates in the table below. These rates are expected to change each November. Fringe Benefits include: FICA, Retirement, Life Insurance and Health Insurance.
CAUTION: These percentages are average estimates only. Employee benefits are charged to accounts at actual rates that will vary somewhat from these estimates. The estimated rates are designed to minimize the variances, which result from the rather wide range of salaries included under each of the salary groupings below. For example, family insurance coverage for a particular employee could result in larger fringe benefit expenses than these averages. Pls are advised to always consider this fact when developing proposal budgets and to budget for higher-than- average fringe benefits when conditions warrant.
Benefits are charged to sponsored accounts based on the actual rates in effect at the time salary is paid; actual rates may vary from these estimates. These rates are expected to change each November. Fringe Benefits include: FICA, Retirement, Life Insurance and Health Insurance.
| Individuals Subject to Teachers Retirement or Optional Retirement | Percent |
|---|---|
| Annual Salaries (above $75,000) | 35.00 |
| Annual Salaries (between $50,000 and $74,999) | 47.00 |
| Annual Salaries (between $35,000 and $49,999) | 55.00 |
| Annual Salaries (below $35,000) | 74.00 |
| Summer Salary Regardless of Amount | 22.72 |
| Individuals Not Subject to Teachers Retirement or Optional Retirement | Percent |
|---|---|
| Regardless of salary amount | 14.00 |
| Graduate Assistantships, Training Grant Recipients, and Fellowships (To be applied for Graduate Students eligible to receive Graduate Health Insurance through the University) | 7.00** |
| 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.
**Please note Graduate student fringe is calculated based on 6% of the 1/3 time rate regardless of appointment.
| Category | Percent |
|---|---|
| Annual salary greater than $75,000 | |
| Retirement | 15.07 |
| FICA | 7.65 |
| Insurance | 12.28 |
| Total | 35.00 |
| Annual salary between $50,000 and $75,000 | |
| Retirement | 15.07 |
| FICA | 7.65 |
| Insurance | 24.28 |
| Total | 47.00 |
| Annual salary between $35,000 and $49,999 | |
| Retirement | 15.07 |
| FICA | 7.65 |
| Insurance | 32.28 |
| Total | 55.00 |
| Annual salary less than $35,000 | |
| Retirement | 15.07 |
| FICA | 7.65 |
| Insurance | 51.28 |
| Total | 74.00 |
| Summer salary | |
| Retirement | 15.07 |
| FICA | 7.65 |
| Total | 22.72 |
- Animal Welfare Assurance No. A3437-01 (expires November 30, 2019) Information: 706-542-5933
- Human Subjects Assurance No. FWA00003901 (expires 2/1/2022) Information: 706-542-3199
- Biosafety Information: 706-542-7265
- Radiation Safety Radiation Officer: 706-542-5801