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Sponsored Project Administration - SPA

217 Waterman Building . 85 South Prospect Street . Burlington, Vermont 05405 . (802) 656-3360

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Prepare Budget 

Direct Costs
  1. Personnel (Salaries and Wages)
  2. Administrative and Clerical Salary - new November 2017
  3. Graduate Student Salary
  4. Post Doctoral Associates and Post Doctoral Fellows (Trainees)
  5. Consultant Services
  6. Fringe Benefits
  7. UVM Core Research Facilities (VACC, MRI and more)
  8. Animal Care Costs
  9. Travel Costs
  10. Equipment
  11. Subawards/Subcontracts
  12. Genomic Array Costs
  13. Participant Support Costs
  14. Computers, Computing Devices
  15. Non-Travel Meals, Refreshments and Food Related Items
  16. Patient Research Care and Human Subject Costs - new December 2017
Facilities and Administrative (F&A) Costs or Indirect Costs
  1. F&A or Indirect Costs
Cost Sharing and Matching
  1. Cost Sharing and Matching

1. Personnel (Salaries and Wages)

Policy Statement - All personnel actions associated with grants and contracts are governed by standard University personnel policies and the terms of the agreement between the University of Vermont and United Academics (AAUP/AFT). Position classifications and salary levels included in grant application budgets should be determined in a manner consistent with such policies. Salary levels and job classifications included in grant application budgets are best estimates only and do not constitute advance approval.

Estimating Personnel Costs
  • Academic/Calendar Year Salary: When University faculty or staff members are identified as sponsored project personnel, the salary figures included in the project should be estimated to reflect current salary and term of appointment, estimated annual increases, any anticipated equity adjustments or classification changes and the percentage of effort that will be devoted to the project.
  • Summer Salary: Summer salary included in proposal budgets may not exceed the University's maximum allowable summer compensation. For a faculty member with a 9-month academic year appointment, summer salary may not exceed 3 months of the previous academic year salary, and for a faculty member with a 10-month appointment, 2 months.
  • Unassigned Faculty Positions: Salary for unassigned faculty positions included in a sponsored project budget must be estimated by the principal investigator in consultation with his or her department chairperson. The salary range for similar positions at the University and in the field or discipline can offer some guidance.
  • Unassigned Staff Positions: The University has established salary ranges for all University classified staff positions. When including salary for unassigned positions in a proposal budget, these ranges and anticipated level of experience should be considered. The UVM Human Resources Office can advise as to the appropriate range for new positions.

  • Temporary Positions: When project assistance is of a temporary or part-time nature, it may be more appropriate to estimate compensation as an hourly wage. Hourly wage equivalents for classified positions obtained from the Salary Administration Office may be useful in estimating wages. In all cases, federal and state minimum wage requirements apply.
NIH Salary Cap
  • NIH Salary Cap: Every year since 1990, Congress has legislatively mandated a provision limiting the direct salary that an individual may receive under a NIH grant to Executive Level II of the Federal  Executive pay scale. 
  • The Executive Level II salary increased to $187,000 effective January 8, 2017. See NOT-OD-17-087.

2. Administrative and Clerical Salary

Budgeting Administrative and Clerical Salaries as a Direct Cost - UG Sections 200.413, 200.430 - The Uniform Guidance (UG) applicable to federal funding clearly states salaries of administrative and clerical staff should normally be treated as F&A (indirect costs) however, direct charging of administration and clerical costs may be appropriate to a federal award only if all of the following conditions are met.

  • Administrative or clerical services are integral (necessary) for the performance of the project or activity;
  • Individuals involved can be specifically identified with the project or activity;
  • Such costs are explicitly included in the budget or have the prior written approval of the Federal awarding sponsor; and
  • The costs are not also recovered as indirect costs.
Budgeting
  • If you believe your project meets all the conditions above, you must specifically budget for the time devoted to the project and corresponding salary of the administrative or clerical position and provide in the budget justification a narrative that explains how these administrative and clerical services are integral or necessary for the performance of the project or activity.

A SPA Exemption Needed
  • If awarded, SPA will require a direct cost justification form be completed, reviewed, and approved for administrative and clerical salaries to be direct charged to federally funded projects]


3.  Graduate Student Salary

At UVM, Graduate Research Assistant reasonable compensation for work performed on a sponsored project is comprised of the following; salary, fringe benefits and tuition remission.  All proposals should include all components of a GRA’s compensation package, unless prohibited by the sponsor regulation.  For reference see: April 2015 memo from Vice President of Research and Dean of the Graduate College.

Salaries
  • Graduate Assistants (GAs) and Graduate Research Assistants (GRAs) are paid a salary for their work supported by the sponsored project. These payments are frequently internally called stipends but are recognized by sponsors as graduate student salary and must be budgeted accordingly on the SPA budget worksheet and in the proposal. The FY18 UVM minimum stipend levels are:
  • Doctoral level FY18: $26,500 for a 12-month at 0.5 FTE (20 hours/week), prorated to $19,875 for a 9-month position or $9,937 per semester (4.5 months). 

  • Master level: FY18 $21,400 for 12-month position at 0.5 FTE (20 hours/week), prorated to $16,050 for a 9-month position or $8,025 per semester (4.5 months).

  • Note that 0.5 FTE is full time equivalency (100% effort) for a GA or GRA.
 Maximum Graduate Student Compensation on NIH Research Grants
  • The maximum amount NIH will award for total graduate student compensation on a NIH research grant is equal to the Postdoctoral zero-level Kirschstein-NRSA stipend in effect when NIH issues the grant award.  
  • The amount is currently set at $47,484 ($3,957 per month).  
  • See (NOT-OD-17-003) until otherwise changed.  
  • The compensation amount includes salary or wages, fringe benefits, and tuition remission. 
  • These guidelines apply to graduate students who are supported by NIH research grants and cooperative agreements, not training grants.
Fringe Benefits

All GRAs, GAs receive health insurance benefits as follows:

  • Full-time GRA or GA (0.5FTE) students are eligible to receive funding for 100% of the single person UVM student health insurance premium, should they elect the coverage. Part-time GRAs or GAs are eligible to receive a prorated percentage.
  • No benefit accrues if the student does not elect the UVM student insurance.
  • The health insurance premium is resourced through a benefit rate on the student’s salary (12% in FY18). This benefit rate is charged to the same funding source (general fund, grant or gift, etc.) that covers the salary.
  • The fringe benefit must be included in the SPA budget worksheet and proposal budget when a graduate student salary is also included. 
Tuition
  • When the sponsored project RFP and related sponsor regulations allow for it, tuition should be budgeted for each grant supported assistantship position on the SPA budget worksheet and proposal budget as outlined below:
  • For full time (0.5 FTE) GAs, GRAs – An amount equivalent to 10 credits per year per student at the in state rate ($6,460 for FY18).

  • For half time (0.25 FTE) GAs, GRAs – An amount equivalent to 5 credits per year per student at the in state rate ($3,230 for FY18).

  • The in state rate typically changes every May.  Current rates are available in the Student Financial Services website.

  • Note: This requirement is for the position and is not related to a specific student’s predicted registration.  Awarded funds not utilized may be re-budgeted.
Frequently Asked Questions

4. Post-Doctoral Associates and Post-Doctoral Fellows (Trainees)

There are two types of post-doctural appointments at the University: 
  • Post-Doctoral Associate: If the primary purpose of the grant is to accomplish specific research aims, the individual is considered a post-doctural associate. Under this appointment a post doctural associate is an employee carring out work under the direction of a principal investigator and receiving a salary for that work. As salaried employees, post doctural associates are eligible for UVM benefits available to salaried employees. 

  • Post-Doctoral Fellows: If the primary purpose of the grant is the training or development the individual is considered a post-doctural fellow. Under this appointment a post-doctural fellow is a trainee and normally appointed to a fellowship or training grant and receives a stipend rather than salary. UVM provides health insurance only (single or family coverage) to fellow and trainees.


5. Consultant Services

  • Consultants differ from subawards in that consultants provide professional advice or services for a fee. 
  • Consultants are normally not an employee of UVM. 
  • Consultant services are budgeted as a direct charge, normally in the "Other" category.
  • Investigators should request a quote from the consultant as back-up documentation for pricing. 
  • Consultant Services should be justified in the budget narrative describing the specific expertise the consultant will be providing in support of the project.
  • Notes:
  • UVM faculty devoting time to a sponsored project should be budgeted for in the personnel line with the appropriate salary amount and fringe corresponding to the effort devoted to the project.
  • UVM faculty may not be paid as consultants from UVM sponsored projects. 
  • Intra-UVM consulting by and between faculty is a UVM expectation for collaborations to occur without additional compensation.
  • Federal employees may not be paid from grant funds.

6. Fringe Benefits

  • All proposals must use the approved fringe benefit rates in effect at the time the proposal is submitted.  
  • InfoEd’s proposal budgeting system will calculate the fringe automatically, using the most current rates in effect at the time of proposal creation. 
  • UVM’s fringe rates are approved annually by U.S. Department of Health and Human Services and included in the F&A Rate Agreement. 
  • Fringe Benefits include such items as FICA, Worker's Compensation, Unemployment Compensation, insurance, pensions, tuition remission and employee assistance programs.
  • Fringe rates vary for different personnel classifications; see below for list of rate types.
  • DHHS F&A Rate Agreement dated June 8, 2017 - pdf
    Rate Type FY18 FY19 FY20
    FY21 FY22
    Regular 44.2 46.1 46.7 48.1
    49.7
    Civil Service 37.1 38.7 39.2 40.4 41.7
    Medical Group 22.6 23.3 23.1 23.1 23.1
    Temporary 10.4 12.0 10.0 10.0 10.0
    Student 7.7 7.7 7.7 7.7 7.7
    Graduate Health 12.0 12.0 12.0 12.0 12.0
    Regular - USDA * 43.3 45.2 45.8 47.2 48.8
    Civil Service - USDA * 36.2 37.8 38.3 39.5 40.8
    Medical Group - USDA * 21.7 22.4 22.2 22.2 22.2
    * Use with all USDA grant applications. The reduced fringe removes tuition remission as a fringe benefit.


    7. UVM Core Research Facilities (VACC, MRI and more)

    UVM offers numerous shared core facilities and research resources that provide access to specialized instruments, technologies, services, as well as expert consultation and other services to our researchers and clinical investigators. In general, these core facilities recover their cost, or a portion of their cost, thru user fees that are charged to an investigator's funds, often to NIH or other federal grants. The costs of such centralized core and shared research resources should be budgeted as a direct cost. 

    To determine the correct pricing for your proposal budget, please visit UVM Core Research Facilities and Services.


    8. Animal Care Costs

    The Office of Animal Care Management charges for animal care on a per diem basis and develops a rate for different species annually. Current rates and projections may be obtained from the Office of Animal Care Management.


    9. Travel Costs

    Allowable as a direct cost where such travel will provide direct benefit to the sponsored project. For example, funds may be requested for field work, attendance at meetings or conferences necessary to accomplish proposal objectives, or disseminate its results, or other travel associated with the proposed work.

    Best Practice is to budget for all known travel required to complete the project and disseminate results. When budgeting for travel costs please refer to UVM’s Travel and Expense Reimbursement for most up to date information.

    Domestic Travel
    • Reimbursements are subject to the UVM travel regulations and payment rates.
    Foreign Travel
    • For international travel, the Fly America Act must be followed, where typically only American flag carriers may be used.  Sponsor prior approval may be required for foreign travel, per the terms of an award. Please read those awards carefully. For assistance in budgeting international travel, see the U.S. Department of State’s foreign per diem and hotel plus meal payment rates.

    10. Equipment

    An item of equipment is defined as that which has a useful life of more than one year and an acquisition cost of $5,000 or more.

    Identify and justify all items of equipment that are necessary for the performance of the project being proposed.  When establishing your equipment budget, allow for inflation price adjustments or discounts, cost of shipping, installation and maintenance costs and any other cost that is associated with the equipment’s procurement.

    Some equipment may be fabricated, i.e., made up of several required components which individually cost less than $5,000, however the fabrication result is a single piece of equipment costing $5,000 and will be recognized by UVMs Property Office as an inventoried piece of equipment.


    11. Subawards/Subcontracts

    Subrecipient Selection Process

    The Principal Investigator is in the best position to select a subrecipient that will be included in a proposal. In general, the selection is based upon the subrecipient's faculty and staff technical expertise and their ability to perform a portion of the scope of work being proposed to the sponsor.  Principal Investigators have a responsibility to ensure the subrecipient selected has the technical capabilities to perform the work and the proposed budget is reasonable.

    For all proposed subawards that will be included in a UVM proposal, Principal Investigators are asked to obtain from the subrecipient, a subaward proposal that has been administratively approved by the subrecipient’s authorized official.  This authorized subaward proposal shall be submitted to SPA with the UVM proposal package.

    At a minimum, a subrecipient’s proposal should include the following:

    1. Endorsement from the subrecipient’s Authorized Official. This endorsement is provided in many different formats.  For example, signed budget pages, a letter of intent that covers the subcontract proposal, or a signed agency cover sheet or face page.

      • A clear Statement of Work (Scope of Work) to be performed by the subrecipient.
    Statement of Work - Defined
    • Is the section of a subaward that describes the work to be undertaken by the subrecipient
    • It does not have to be long and detailed
    • It should be a concise narrative summary of the work to be undertaken by the subrecipient
    • If the prime proposal does not clearly distinguish between the prime award and subaward efforts, the Principal Investigator (in collaboration with the subrecipient) must write a separate Statement of Work for the subaward.
    • The Principal Investigator knows better than anyone what he/she expects from the subrecipient
    Statement of Work – may include
    • Objective or purpose
    • Period of performance
    • A general description of the actions to be performed by the subcontractor and the expected results
    • A list of detailed work requirements. List tasks and what is expected. This should provide both technical and performance specifications.
    • Performance, quality and timeliness requirements. This includes required or acceptable levels of performance on each specific task measured in terms of accuracy, response time, and speed.
    • Workload requirements. A description of levels or size of contractual effort.
    • Personnel requirements. Minimum qualifications or skill levels expected in the contractor's staffing.
    • Government-furnished equipment and other resources to be furnished to the subcontractor.
    • Reporting requirements. Describe any reports to be submitted by the contractor to show progress.
    1. A corresponding Budget and Budget Justification
    1. A completed UVM Subrecipient Commitment & Audit Certification Form, unless subrecipient is participating in the FDP Expanded Clearinghouse Project. If that is the case, SPA will use the information available from that site for risk analysis purposes.
    When required, subcontractors may need to provide additional information, such as
    • Biographical Sketches of Key Personnel
    • Current and Pending Support of Key Personnel
    • Representations and Certifications
    • Detailed Budget Information
    • Negotiated Facilities and Administrative Cost Agreement
    Budgeting Subaward or Subcontractor Costs

    When preparing the overall project budget, include the total costs of each subaward or subcontract (Directs + Indirects =  Total costs), as one line item in the UVM direct cost budget.  When using the federal base of MTDC, only the first $25,000 of each subaward or subcontract is included in the calculation of UVM indirects.

    Subaward Indirect (F&A) Costs  (UG sections 200.331, 200.414)

    Under the Uniform Guidance, Facilities & Administrative (F&A) costs should be budgeted for subrecipients as follows:

    • If the subrecipient has a federally negotiated F&A rate, the negotiated rate must be included in all proposed subawards. 

    • If the subrecipient does not have a federally negotiated F&A rate, under the Uniform Guidance no F&A can be budgeted or subrecipient may elect to charge a de minimis rate of 10% of modified total direct costs (MTDC) which may be used indefinitely.

    Budgeting for Fixed Price outgoing Subawards (UG Sections 200.201, 200.332)
    • Federal sponsor prior approval will be required in order for UVM to issue a fixed price subaward rather than a cost-reimbursement subaward.   The total cost of each fixed price subaward may not exceed $150,000.

    • UVM may consider using fixed price subawards with foreign subrecipients, clinical trial site agreements and occasionally with small businesses or other organizations. To expedite sponsor approval, Investigators who are contemplating a fixed price subaward must include the following or similar statement in the budget narrative:

    “The budgeted subaward for (Insert Subrecipient name) will be issued as a fixed price subaward. The University of Vermont will consider this fixed price subaward approved if the award is made and no contrary guidance has been provided by the Sponsor to the University in the award notice.”

    If you need assistance in determining whether the anticipated subaward would be issued as a fixed-price subaward or cost-reimbursable, please contact the SPA Research Administrator.


    12. Genomic Arrays Costs

    Summary:  Reimbursement Policy - Application of F&A Rate

    This policy will be applied prospectively to new commitments established by competing awards and by administrative supplements.  Effective for new competitive segments of awards (defined as new, renewal and revision) and administrative supplements to enhance the use of GA on a project, when total purchases for GA will exceed $50,000 per year in any year of the project, the F & A rate reimbursement will be applied to a limited GA cost of $25,000 in addition to the $50,000 threshold for each respective year of the award. 

    • Example I: GA is budgeted at $50,000 for each year of the project: GA costs would be treated as supplies and reimbursed in accordance to our customary procedures for supplies.

    • Example II:  Award is for three years and GA is budgeted at $75,000 in year one and $150,000 in years 2 & 3 respectively.  For each budget year the F & A rate will be applied as follows:  

    • Year one  - applied to the $75,000: The first $50,000 as supplies plus the first 25,000 over the $50,000 ($25,000 rebudgeted in the consortium/subcontract line item) for a total of $75,000;

    • Year two and three - applied to $75,000 each year:  The first $50,000 will be awarded as supplies and receive full F&A.  The remaining balance ($100,000) will be treated as consortium/subcontract costs where the first $25,000 will also receive full F&A.  Any remaining portion (in this example $75,000) of each year respectively will be excluded from the F&A cost base calculation in accord with this policy bulletin.


    13. Participant Support Costs

    Participant support costs are direct costs for items, such as stipends, subsistence allowances, travel, and registration fees paid to or on behalf of participants or trainees (but not UVM employees) in connection with conferences or training projects. These costs are defined by Uniform Guidance 2 CFR 200.75.

    • Budget for Participant support costs only in cases where the original Funding Opportunity Announcement specifically allows Participant Support Costs
    • Participant support costs are excluded from the MTDC base when calculating F&A costs.

    This category is NOT used for the following, unless specifically allowed by sponsor written instructions or sponsor prior approval:

    • For general travel to conferences or to bring collaborators together to meet and discuss the project
    • For payments to participants in human subject research studies
    • For any other purpose or for non-participant support categories of expense 
    Separate Project will be Established for Participant Support Costs:
    • Awarded Participate Support Costs will be established in a separate project and may only be used for the approved Participant Support Cost expenditures. 

    More...


    14. Computers and Computing Devices

    The Uniform Guidance allows the direct charging of computing devices, costing less than $5,000 as a material and supply cost provided they are essential and allocable to the project. Computing devices are recognized to have almost unlimited capacity and do not have to be solely dedicated to the performance of a federal award, in order to be charged 100% to a single award. Where allocating the cost to a single award the computer devices are expected to be primarily used to support the performance of that federal award.

    UVM considers essential to mean necessary for the performance of the project or activity being supported by the federal award. 

    Examples of essential, might include: 

    1. used to acquire, store, analyze, process, and publish data necessary for the performance of the project or activity; 
    2. used to create information electronically, including printing, transmitting, receiving and visualizing the information in support of the performance of the project or activity; 
    3. used in training, instruction, or curriculum development activities funded by the federal award; or 
    4. other circumstances demonstrated as essential.
    Budgeting
    • If you believe computer devices and/or accessories are essential and allocable to the performance of your project and meets the conditions above, you should budget for the computer devices and/or accessories and provide in the budget justification a narrative that explains how the items are essential to the performance of the project.
    Modular Grants
    • In the case of NIH Modular Grant applications, computing devices and/or accessories should be itemized and justified in the internal UVM detailed budget.

    15. Non-Travel Meals, Refreshments and Food Related Items

    To charge non-travel meals, refreshments of food related items to a federal or non-federal sponsored project, the following must be demonstrated:

    1. The cost must be integral to the goals and objectives of the allowable event as presented in the proposal or proposal budget and funded by the sponsor, otherwise sponsor approval may be required.

    2. The cost must be reasonable, that is, must reflect the action a prudent person would have taken under the circumstances prevailing at the time the cost was incurred.

    3. The cost may not exceed UVM guidelines or amounts specifically stated by sponsors, whichever is less.

    4. The cost is not otherwise prohibited by UVM regulations, sponsor regulations, or under the terms of a specific sponsored project.

    5. In the event of a business meal the following must be demonstrated:

    • The business meals should have been included in the proposal or proposal budget and funded by the sponsor, otherwise sponsor approval may be required.

    • The business meal was integral to the advancement of the project being funded.

    • A clear and compelling reason why the business could only be conducted over a meal.

    • The business meeting must include external participant(s).

    1. NSF funds may not be used for meals, refreshments and hotel expenses of grantee employees who are not on travel status.

    For more details and examples where allowable: See Meals, Refreshments and Food Related Items Charged to Sponsored Projects.


    16. Human Subject Costs and Patient Care Costs - new December 2017

    When preparing and managing budgets it is important to understand the difference between Patient Care Costs and Human Subject Costs.  Below you will find some helpful guidance and links to assist you in your budgeting process.

    Patient Care Costs

    1.    What are considered a Patient Care Cost?

    1. Patient care costs are defined by NIH are: “Research patient-care costs are the costs of routine and ancillary services provided by hospitals to individuals participating in research programs. The costs of these services normally are assigned to specific research projects through the development and application of research patient-care rates or amounts (hereafter “rates”)”.

    2. When budgeting indicate in detail the basis for estimating Patient Care Costs, including the number of patient days, estimated cost per day, and cost per test or treatment.

    3. Routine services include the regular room services, minor medical and surgical supplies, and the use of equipment and facilities for which a separate charge is not customarily made.

    4. Ancillary services are those special services for which charges customarily are made in addition to routine services, e.g., x-ray, operating room, laboratory, pharmacy, blood bank, and pathology.

    5. If both in-patient and out-patient costs are requested, provide information for each separately.

    6. Outpatient care expenses (People Soft account 61027) and Inpatient care expenses (People Soft account 61028) are those costs associated with the above definition.

    7. Patient Care Costs are exempt from F&A.

    8. Awarded Patient Care Costs may not be rebudgeted into or out of without prior NIH approval.

    For further information and guidance on what is included in Patient Care Costs and what is allowable on your research grants, please refer to the NIH grants policy statement, sections:

    Human Subject Costs

    1.    What are considered Research Human Subject cost?

    1. Research Human Subject costs are the allowable expense reimbursements to individuals who are participating in a research project as a human subject, where the information or data collected is used for study purposes. The individual may be reimbursed for travel, paid an amount for subsistence and incentives such as cash or gift cards.

    2. These expenses are not exempt from F&A.

    3. The accounts associated with Research Human Subjects fall under budget level F6000 as follows:

    • 61024 – Research Subject Pay
    • 61040 – Research Subject Incentive
    • 61041 – Research Subject Travel
    • 61042 – Research Subject Subsistence

    17. Facilities and Administrative (F&A) Costs or Indirect Costs

    F&A costs are intended to recover the cost of sponsored project administration, department and college research administration, research compliance, purchasing, accounting, libraries, custodial services, building depreciation, and utilities.  F&A costs are expenditures that cannot be specifically allocated to a project. They are normally budgeted and collected as a percentage of the direct costs.

    UVM expects full recovery of Facilities and Administrative (F&A) costs associated with extramural funding.

    Budgeting for F&A Costs in Proposals
    • In this regard, all proposals and agreements for external funding must include full F&A costs by using the appropriate UVM Federally Approved F&A Rate, in effect at the time of proposal submission, subject to sponsor limitations, as noted below.

    • UVM does recognize some sponsors and programs (normally non-profits) have F&A recovery limitations that are less than UVM’s federally approved rates, including prohibiting indirect costs. These lower rates will be accepted as long as the sponsor has a published rate limitation in their proposal guidelines (request for proposal, request for application, funding opportunity announcement) or is published on the sponsor’s website, or be confirmed in writing by the sponsor’s grants office and such limitations are equitably applied by that sponsor to all applicants.

    The type of the F&A rate is determined by the location of project activities (i.e., on-campus, off-campus) and the purpose of the project (i.e., Research, Public Service, Instruction, V-CHIP, Extension, Experiment Station).  In situations where a project has a mix of activities and/or the work is performed both on campus and off campus, ONE rate may be applied to each proposal.  It will be determined by where the majority of activity is performed and consideration of the purpose of the overall project.  The rate will be used for the entire duration of an award’s competing segment.
    Transfer Awards
    • For awards being transferred to UVM from another institution where UVM’s F&A costs exceeds those of the previous grantee institution, UVM will accept the lower rates to ensure that the Principal Investigator will maintain the direct costs needed to complete the project for the duration of the award’s competitive segment. 

    • UVM rates will apply for future competing segments.

    Base Definitions
    • The F&A rate is applied to a base of direct costs in order to determine the F&A cost. Base definitions are defined below;
    • Modified Total Direct Costs (MTDC). Total direct cost minus your modifiers of equipment, patient care, tuition, participant support costs, rental costs of off-site facilities, scholarships, fellowships, and the portion of each subaward in excess of $25,000. F&A cost = MTDC base x F&A rate.

    • Total Direct Costs (TDC). All direct costs are included. There are no exclusions or modifiers. F&A cost = TDC base x F&A rate.

    • Total Funds Awarded (TFA). You will need to do a conversion to a TDC rate.

    • Examples of TDC equivalents follow:
    • 15% TFA is equivalent to 17.6% TDC

    • 22% TFA is equivalent to 28.2% TDC

    • 30% TFA is equivalent to 42.8% TDC

    • Conversion of a TFA rate to a TDC rate:

    • You can convert 15% of Total Funds Awarded (TFA) to Total Direct Costs (TDC) as follows:

    • Allowable indirect costs = 0.15 TFA

    • Direct costs = 0.85

    • 0.15/ 0.85 = 17.6% TDC

    USDA/NIFA Indirect Costs Rates
    • Indirect costs may be limited by legislation under NIFA awards.  

    • Please refer to the NIFA Indirect Cost Chart

    • While the chart is provided for reference purposes, NIFA applicants should pay particular attention to any indirect cost limitation identified in the applicable request for applications (RFA) and awardees should pay particular attention to any indirect cost limitation identified in an award.

    UVM Federally Approved F&A Rates
    Rate Type FY18 FY19 FY20 FY21 FY22
    Research on campus 56.0 56.0 56.0 56.0 56.0
    Research off campus - Burlington 28.0 28.0 28.0 28.0 28.0
    Research off campus - outside Burlington 26.0 26.0 26.0 26.0 26.0
    V-CHIP on campus 33.0 33.0 33.0 33.0 33.0
    V-CHIP off campus 26.0 26.0 26.0 26.0 26.0
    Experiment Station on campus 53.0 53.0 53.0 53.0 53.0
    Experiment Station off campus 16.0 16.0 16.0 16.0 16.0
    Public Service on campus 38.0 38.0 38.0 38.0 38.0
    Public Service off campus 26.0 26.0 26.0 26.0 26.0
    Extension on campus 25.7 25.7 25.7 25.7 25.7
    Instruction on campus 63.0 63.0 63.0 63.0 63.0
    Instruction off campus 26.0 26.0 26.0 26.0 26.0


    18. Cost Sharing and Matching

    Cost sharing and matching requirements and sources of such contributions must be identified before an application is submitted to a sponsor for funding.  In all cases, the appropriate chairperson, dean or University official must approve these contributions. Both cost sharing and matching refer to a financial commitment on the part of the University. 

    • Cost Sharing - Cost sharing refers to the reallocation of already-targeted resources from department, college or University budgets to support part of the costs of a sponsored project.  Sponsors usually indicate what kinds of contributions are eligible for cost-sharing.  Cost sharing may be mandatory or voluntary.  Mandatory cost sharing is that which is required by the sponsor to be eligible for funding.  Voluntary cost sharing is not required and all voluntary cost sharing must come from department resources or budgets.

    • Matching - Matching occurs when the University allocates new funds beyond those committed by the sponsor to support a sponsored project. Matching support may be provided at a particular ratio to that which the sponsor provides.  This ratio is usually specified as a requirement by the sponsor. Equipment grants typically require a matching contribution by the sponsor.

    last updated 11/27/17

    Last modified December 14 2017 04:21 PM

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