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New Facilities and Administrative (F&A) Rates Apply July 1, 2024

Principal Investigators,

Every few years, the University negotiates Facilities and Administrative (F&A) rates with the Federal Government (see University Policies 6080 and 6100 for a full description).  This month we received our new agreement (dated 6/10/2024) from the Department of Health and Human Services’ Cost Allocation Services (CAS) group containing the updated F&A rates that will go into effect immediately on July 1, 2024 through June 30, 2026.  These new rates are applied against the Modified Total Direct Costs (MTDC) base on applicable sponsored projects to partially reimburse the University for costs that support sponsored research and creative activities.

Under this new agreement, the rate for on-campus Organized Research increased from 40.5% to 41.5% (exception: Department of Defense DFARS contracts and subcontracts for Organized Research now have a separate on-campus rate of 42.5%), Instruction decreased from 51% to 44%, and Other Sponsored Activities increased from 33.5% to 35%.  All rates for off-campus activities remained the same at 26% (exception: Department of Defense DFARS contracts and subcontracts for Organized Research now have a separate off-campus rate of 27%).  

The new rates are based on a proposal documenting the actual costs of supporting sponsored activities (space, utilities, administrative salaries, benefits, equipment, facilities operations, etc.) that were incurred July 1, 2020 through June 30, 2021.  The costs of many of these items have increased in recent years. Therefore, F&A rates were expected to increase.

The rates will apply to sponsored project awards funded on or after July 1, 2024.  Most existing sponsored project awards will use the rates as originally awarded.  The University will continue to use State of Idaho and private for-profit and non-profit rates in accordance with State Board of Education Policy V.N.  For information on how the new rates will be applied and the applicability to new and existing proposals and awards, a Frequently Asked Questions page addresses many of the questions that will arise as we implement the new rates. If you have additional questions about how this change may impact your proposal or award, please contact the relevant functional area described below:

If you are unsure which team to contact, please reach out to osp@boisestate.edu or (208) 426-4420 for assistance.