Facilities and Administrative (F&A) costs are requested to cover real costs to the University. These costs are incurred for common or joint objectives and, therefore, cannot be identified readily and specifically with a particular sponsored project, an instructional activity, or any other institutional activity. F&A costs are synonymous with Indirect Costs.
F&A costs are charged on either a modified total direct cost (MTDC) base or a total direct cost (TDC) base. Please see the definitions below.
For on campus projects (projects conducted primarily on the NIU campus), the F&A rate is 45% MTDC.
For off campus projects, the F&A rate is 26% MTDC. Please follow the link for information on how to determine if a project is considered an off campus project.
If the sponsor allows the University to use our negotiated F&A rate, the costs are charged on the MTDC base.
An MTDC base consists of:
F&A costs are not charged on equipment, capital expenditures, patient care, tuition remission, rental cost of off-site facilities, scholarships, fellowships, and the portion of each subcontract in excess of $25,000.
If the sponsor requires that we use a reduced rate, and does not stipulate any exclusions, F&A costs are taken on all direct costs.
OSP requires written confirmation from the sponsor when a reduced rate is allowed. Rates published in a solicitation are acceptable.
A determination for the off-campus Facilities & Administrative (F&A) rate is based upon the following:
1) work that is conducted at a site for which Northern Illinois University does not provide rent or maintenance or for which rent is paid from external funds and;
2) at least 60 consecutive days’ duration are spent in off-campus work; or, if the project is of less than 60 days’ duration; the entire project’s activities take place off-campus.
Participation in professional conferences does not count toward the 60 days.