The University negotiates a new Fringe Benefit and Facilities and Administrative (F&A) cost rate agreement with the federal government. This date of the current rate agreement is October 24, 2023. The new rates have been loaded to Kuali Research for budget development. 

Facilities & Administrative Costs also known as Indirect Costs are defined by the federal government:

“as those costs incurred for a common or joint purpose benefitting more than one cost objective, and not readily assignable to the cost objectives specifically benefitted, without effort disproportionate to the results achieved”  (2 CFR §200.56)

For the full agreement, download F&A Signed Agreements FY2024

Corporate Clinical Trial and Commercially Sponsored Research Rates: The corporate-sponsored clinical trials rate of 40% of Total Direct Costs (TDC) and the basic/allied research rate for corporate and commercial sponsors of 50% of TDC are not regulated by the rate agreement with the federal government. You can see these rates listed at https://www.umaryland.edu/spa/budgets-and-expenses/fa-cost-rates/.

These rates are applied to either total direct costs (TDC) or "modified total direct costs" (MTDC) as noted. Modified total direct costs consist of all salaries and wages, fringe benefits, materials, supplies, services, travel and subgrants and subcontracts up to the first $25,000 of each subgrant or subcontract (regardless of the period covered by the subgrant or subcontract). Modified total direct costs shall exclude equipment, capital expenditures, charges for patient care, tuition remission, rental costs of off-site facilities, scholarships, and fellowships as well as the portion of each subgrant and subcontract in excess of $25,000.

Grants or contracts will not be subject to more than one rate. If more than 50 percent of a project is performed off-campus, then the off-campus rate will apply to the entire project.

Any exceptions to the applicable rates must be requested by the Principal Investigator in writing and approved in writing by the Dean. The approved request must be submitted with the proposal to ORD for final approval by the Vice President for Research and Development prior to the processing and campus sign-off of the proposal.

If you have any questions, please contact Rama Camara Spasic, Director, Sponsored Projects Accounting and Compliance at 410-706-7759 or rcamaraspasic@umaryland.edu. 

FY21 UMB Space Survey Training

• 05/18/21 (password Huron123@)
• 05/20/21 (password Huron123@)
   

Fringe benefits are charged using the rates listed below. 

Faculty and Staff fringe benefits rate include: FICA/Medicare, unemployment insurance, workers’ compensation, dental, health and prescription drug insurance, pension, post-retirement health benefits, vacation leave payouts, employee tuition remission and employee assistance and wellness programs.

The Legislated benefits rate includes: FICA/Medicare, unemployment insurance, workers’ compensation, employee tuition remission and employee assistance and wellness programs.

The Limited benefits rate includes: FICA/Medicare, unemployment insurance, workers’ compensation, dental, health and prescription drug insurance, employee tuition remission and employee assistance and wellness programs.

Fringe Benefit Planning Rate FY23-FY25