Per Federal Uniform Guidance Part 200, F&A costs are defined as "costs incurred for a common or joint purpose benefitting more than one cost objective, and not readily assignable to the cost objectives specifically benefitted". The F&A rate is a rate negotiated between the University of Colorado Colorado Springs (UCCS) and the Department of Health and Human Services (DHHS). Once the rate has been established, it is applied to all sponsored projects unless granted a waiver or reduction.
What is the current UCCS F&A Rate?
Per the rate agreement, between UCCS and DHHS, the current F&A rate is 46% for on-campus projects and 24% for off-campus projects. The effective period for this rate is 07/01/2020 to 06/30/2024. A copy of our current rate agreement may be downloaded here.
For copies of previous rate agreements, please contact the Controller's Office at email@example.com.
What is UCCS' Indirect Waiver Policy?
The Indirect Waiver policy is campus policy # 900-002. A copy can be found on the VCAF websitehere.
Where do F&A costs go?
F&A costs that are recovered are then redistributed back to campus to provide further infrastructure for continued contract and grant activity. The Budget and Planning group manages the distribution on an annual basis.
UCCS Distribution Policy
Back to the College or Department
To the Vice Chancellor for Administration and Finance
To the Executive Vice Chancellor for Academic Affairs
To the Office of Research
To the Graduate School
To the Library
How is the F&A rate calculated?
The Controller's Office determines the Modified Total Direct Costs (MTDC) for the data year. The MTDC represents the base of total costs for the campus. The total indirect costs for the campus are then calculated. A calculation of what percentage of MTDC is associated with indirect costs. Once a rate proposal has been developed, the proposal is reviewed by UCCS Financial Leadership and the Department of Health and Human Services. Negotiation is conducted between UCCS and DHHS.
What is considered in MTDC versus Indirect?
- Salaries & Wages
- Building Depreciation
- General Administration
- Consultant Services
- Equipment Depreciation
- Dept Administration
- Bond Interest Payments
- Student Services
- Materials and Supplies
- Operation & Maint of Plant
- Sponsored Project Admin.
How often is the F&A rate reviewed?
Generally the F&A rate is reviewed and redeveloped every three years, however extensions may be granted if both the university and DHHS come to the consensus that the existing rates are still applicable upon review of the university's expenses in a given fiscal year.