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FACILITIES AND ADMINISTRATIVE (F&A) COST RATES
(Indirect Cost Rates - Fiscal Year 2000 - 2002)

 

For the period of July 1, 1999 through June 30, 2002, the rates were negotiated as follows: 

  • The On-Campus rate includes the School of Medicine and are based on Modified Total Direct Costs (MTDC) consisting of total direct costs except for capital expenditures [equipment-items with an acquisition cost of $5,000 and up, alterations and renovations, buildings], patient care costs, rental/maintenance of off-site facilities, student tuition, and student support costs (e.g., stipends, scholarships), and the portion of each sub-award in excess of $25,000.
     
  • The Off-Campus rate applies to all activities performed in facilities not owned by the institution and to which rent is directly allocated to the project. If more than 50% of a project is performed off-campus, the off-campus rate will apply.
     
  • The Senior and Regional Campus rates are applicable to all programs conducted on those campuses and are based on direct salaries, wages, and fringe benefits. Off-campus rates will apply for all activities performed in facilities not owned by institution and to which rent is directly allocated to the project. If more than 50% of a project is performed off-campus, the off-campus rate will apply to the entire project.
 

Rates effective for awards beginning on or before June 30, 2002

Columbia Campus - (FY00 - FY02)
 

On-Campus Rate

Off-Campus Rate

Research 44.5% 25.0%
Other Sponsored Programs 25.0% 21.5%
Instruction 44.5% 25.0%

 

Senior and Regional Campuses - (FY00 - FY02)
  On-Campus Off-Campus
Aiken 42.0% 12.0%
spartanburg 46.0% 16.0%
Beaufort 49.0% 18.0%
Lancaster 31.0% 16.0%
Salkehatchie 55.0% 26.0%
Sumter 48.0% 17.0%
Union 48.0% 22.0%

 

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