Facilities and Administrative Cost Rates
(Indirect Costs)

Sam Houston State University’s Facilities and Administrative Cost Rate Agreement, as negotiated with the Department of Health and Human Services on 9 March, 2004, and effective from 1 September 2002 is as follows.

On-Campus: 49%
Off-Campus: 15%

The base for the F&A Rate is all direct salaries and wages, including all fringe benefits. 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.

Fringe benefits normally include FICA, Retirement, Life Insurance, Unemployment Insurance, and Health Insurance. The fringe benefits for personnel are calculated as follows:

Faculty and Staff: 32% of salaries and wages
Graduate Students: 18% of salaries and wages, plus $172/month for insurance
Undergraduates: 10% of salaries and wages

The Off-Campus rate is used for all activities performed in facilities not owned by the University and to which rent is directly allocated to the project(s). Actual costs are to be apportioned between on-campus and off-campus components, with each portion bearing the appropriate rate.

The Office of Research and Sponsored Programs should be contacted prior to completion of the project budget in those instances where an agency, foundation, or other potential funding agency, for whatever reason, uses or proposes a different rate.

COLLEGES AND UNIVERSITIES RATE AGREEMENT

The rates approved in this agreement are for use on grants, contracts and other
agreements with the Federal Government, subject to the conditions in Section III.

SECTION I: FACILITIES AND ADMINISTRATIVE COST RATES*