Facilities and Administrative Costs (F&A, Indirect Costs, Overhead)

Off-Campus Definition:
For all activities performed in facilities not owned by the institution and to which rent is directly allocated to the project(s), the off-campus rate will apply. Actual costs will be apportioned between on-campus and off-campus components. Each portion will bear the appropriate rate.

Capital Equipment Definition:
Equipment means tangible personal property (including information technology systems) having a useful life of more than one year and a per-unit acquisition cost which equals or exceeds the lesser of the capitalization level established by the non-Federal entity for financial statement purposes, or $5,000.

Modified total direct costs, consisting of all direct salaries and wages, applicable fringe benefits, materials and supplies, services, travel and up to the first $25,000 of each subaward (regardless of the period of performance of the subawards under the award). Modified total direct costs shall exclude equipment, capital expenditures, charges for patient care, rental costs , tuition remission, scholarships and fellowships, participant support costs and the portion of each subaward in excess of $25,000. Other items may only be excluded when necessary to avoid a serious inequity in the distribution of indirect costs, and with the approval of the cognizant agency for indirect costs.

Personnel

Employee benefit (fringe benefit) rates

Human and Animal Subjects

Human subjects review (IRB)

Animal Subjects

Costing Principles

Travel

Information Needed for Subcontracts as Part of RFUMS’s Proposal

1. Completed and signed Proposal Routing Sheet: Ensure that both the RFUMS Principal Investigator (PI) and Administrator have signed the appropriate Proposal Routing Sheet.
2. Detailed Subcontracted Institution’s Budget: Include a comprehensive budget from the subcontracted institution. This budget should include personnel information detailing person-months and a clear budget justification. If the proposal is submitted to federal agencies, utilize the SF-424 budget and forms if applicable.
3. Scope of Work from Subcontracted Institution: Provide a detailed scope of work from the subcontracted institution.
4. Contact Information: Share the contact details of the Office of Sponsored Research Authorized Institutional Officer, Grant and Contract Officer, or another Administrator, as well as the Principal Investigator from the subcontracted institution. This information should be obtained promptly to facilitate profile creation in InfoEd if the proposal will be submitted through this platform.
5. Additional Information: Include any other necessary documents such as Biosketches and a Data Management Sharing Plan.
6. RFUMS Subrecipient Commitment Form: Ensure that the subcontracted institution completes and signs the .
7. Inclusion in Proposal Package: All the above information must be inserted into the proposal package submitted to OSR for review and approval. If the proposal will be submitted through InfoEd, follow the appropriate procedures.

Important Note: Remember that all subcontract costs, both indirect and direct, are considered direct costs for RFUMS. Therefore, when calculating costs, such as a subcontract of $100,000 for 2 years with a subcontracting organization having a 40% IDC rate, the total costs for the subcontract would be $140,000. This total $140,000 for the subcontract should be considered a direct cost for RFUMS. Additionally, RFUMS's current indirect cost applies to the first $25,000 of the total subcontract.

Information Needed for Subcontracts as Part of Another Institution’s Proposal

1. Completed and signed Proposal Routing Sheet: Ensure that both the RFUMS Principal Investigator (PI) and Administrator have signed the appropriate Proposal Routing Sheet.
2. Detailed RFUMS Budget: Provide a comprehensive RFUMS budget, including personnel information detailing person-months and a budget justification. If the proposal is submitted to federal agencies, utilize the SF-424 budget and forms if applicable.
3. Scope of Work at RFUMS: Specify the work that will be conducted at RFUMS.
4. Contact Information: Share the contact details of the Office of Sponsored Research Authorized Institutional Officer, Grant and Contract Officer, or another Administrator, as well as the Principal Investigator at RFUMS.
5. Additional Information: Include any other necessary documents such as Biosketches and a Data Management Sharing Plan.
6. Other Institution's Subrecipient Commitment Form: The other institution should send RFUMS's PI its Institution’s Subrecipient Commitment Form. OSR will review and sign it after proposal approval.
7. Submission of Endorsed Package to Other Institution: Once the proposal is endorsed, the PI or Administrator can send the endorsed package to the other institution for inclusion in their proposal.