Budget and Application Tools

Facilities and Administrative (IDC) Rates

Research Year On Campus Off Campus
  7/1/15 - 6/30/17
58.0%
26.0%
  7/1/17 - 6/30/18
59.0%
26.0%
  7/1/18 - 6/30/19
59.5%
26.0%
Instruction Year On Campus Off Campus
  7/1/15 - 6/30/19
52.0%
26.0%
DOD Contracts Year
On Campus
Off Campus
  7/1/15 - 6/30/17
61.0%
29.0%
  7/1/17 - 6/30/18
62.0%
29.0%
  7/1/18 - 6/30/19
62.5%
29.0%
Other Sponsored Programs Year
On Campus 
Off campus
  7/1/15 - 6/30/19
42.0%
26.0%
Interpersonnel Agreement Year
On Campus 
Off campus
  7/1/15 - 6/30/19
9.0%
9.0%
Clinical Trials Year
On Campus 
Off campus
  7/1/15 - 6/30/19
25.0%
25.0%
Administrative Year
On Campus 
Off campus
  7/1/15 - 6/30/19
15.0%
15.0%

 

MEMO AND POLICY

The F&A (IDC) Rates memo dated January 28, 2016 can be accessed here

F&A (IDC) WAIVERS

The campus does not waive F&A (IDC)  costs. Since they are a legitimate expense to the campus in support of sponsored project activity, F&A costs must be recovered from sponsored projects in accordance with the campus' F&A cost policy.  Any indirect costs not recovered become cost sharing on the part of the campus. The campus policy provides for F&A cost recovery at less than its audited rate provided the rate in question is the formal, uniformly applied rate of the sponsor or a special campus rate. In the absence of a specified formal lower rate, the appropriate Federal rate must be requested. If the request for recovery of indirect costs at the sponsor's formal rate will affect the competitiveness of a proposal to a given sponsored program, the proposal may be submitted with reduced indirect costs as long as the proposing unit agrees, in writing, to reimburse the campus for lost F&A revenue  from resources under its control. 

F&A (IDC) RATE BASICS

The total cost of a sponsored program (be it research, education, or public service based) consists of both direct and indirect costs. Direct Costs are specifically and clearly identifiable to the specific project. At Stony Brook, direct costs include, but are not limited to, salaries and wages for project personnel, associated fringe benefits, equipment, consumable supplies, travel, technical services, etc. Direct costs are incurred at the discretion of the investigator, in accordance with sponsor regulations and University/Campus and Research Foundation policies and procedures.

Facility and Administrative Costs (sometimes referred to as indirect costs, overhead, administrative allowance, or occasionally, institutional allowance) are costs incurred in support of sponsored programs, in general, but not identifiable with any single project. Facility and Administrative Costs generally consist of sponsored program and general administration such as payroll and purchasing, and general institutional support services such as building maintenance, libraries, etc.

Reimbursement of Facility and Administrative Costs to educational institutions is predicated upon use of an indirect cost rate. This rate is developed in accordance with the cost principles specified by the Federal Government in OMB Circular A-21. The rate is reviewed and approved every three years by our cognizant audit agency, the U.S. Department of Health and Human Services (DHHS).

The Facility and Administrative Cost rate is applied across a base consisting of all direct project costs (other than equipment, rental of outside facilities, amounts over the first $25,000 of each sub-contract, participant support, and alterations/renovations totaling $15,000 or more). The rate is termed a Modified Total Direct Cost (MTDC) rate. Separate rates are developed for grants, contracts, and cooperative agreements that (1) support research and/or clinical activities and that (2) support training and other educational activities.

The following special rates may be used when the below criteria(s) apply:

Organized Research Rate1 will be applied to contracts/cooperative agreements and grants in support of Evaluative Research, as defined below, and Organized Research activities such as basic, applied, developmental, or other scientific research sponsored by federal and non-federal agencies and organizations.

 7/1/14 – 6/30/17               58.0% MTDC2  On Campus                           26% MTDC2 Off Campus4

 7/1/17 – 6/30/18               59.0% MTDC2  On Campus                           26% MTDC2 Off Campus4

7/1/18 – until amended     59.5% MTDC2  On Campus                           26% MTDC2 Off Campus4

An evaluative research agreement for which the Organized Research Rate applies is defined as any agreement with a private sponsor with a protocol developed by either Sponsor, University Principal Investigator, University Principal Investigator with direction from Sponsor or Sponsor with direction from University Principal Investigator; the protocol is moderately specific and leaves room for the University Principal Investigator to experiment or interject his or her own ideas; where the type of work required is characterized as testing of the private sponsor’s proprietary product (e.g. a new or investigational device, drug, material or compound) and the deliverable will be provided to sponsor in the form of expert data analysis and interpretation from University. 


Other Sponsored Programs Rate will be applied on both federal and non-federal projects for which the activity is other than research and instruction such as Evaluative Testing, as defined below, General Administration, Operations and Maintenance, Sponsored Projects Administration and other public service projects and federally-sponsored Clinical Trials.

7/1/15 – 6/30/19    42.0% MTDC2  On Campus   26% MTDC2 Off Campus4

An evaluative testing agreement for which the Other Sponsored Programs Rate applies is defined as any agreement with a private sponsor providing a company-developed protocol that specifies all procedures in detail and leaves no room for the University Principal Investigator to experiment on his or her own; where the type of work required is characterized as testing of the private sponsor’s proprietary product (e.g. a new or investigational device, drug, material or compound) and the deliverable must be raw data which cannot include any interpretation. Such testing or studies cannot involve contact with human subjects.


Instruction Rate will be applied to both federal (including federal flow-through) and non-federal sponsored projects for programs whose principal purpose is instruction.

7/1/15 – 6/30/19  52%   MTDCOn Campus               20% MTDC2  Off Campus


Clinical Trials Rate will be applied to all Clinical Trials, as defined below, funded by private sponsors.

25% TDC3

clinical trial agreement for which the Clinical Trial Rate applies is a controlled, clinical testing in human subjects of investigational new drugs, devices, treatments, or diagnostics, or comparisons of approved drugs, devices, treatments, or diagnostics, to assess their safety, efficacy, benefits, costs, adverse reactions, and/or outcomes.  Such studies may be conducted under an industry-developed protocol or an investigator-developed protocol.

  1. The objective of the study is either:
    1. testing of a drug, device, diagnostic, treatment, intervention, or preventive measures  including testing for an unapproved indication or
    2. data collection, or review of data generated or acquired in a clinical setting, to increase knowledge that would lead to enhanced safety and efficacy of a drug or device.
  2. The study must involve contact with human subjects or the review of patient care clinical data
  3. The study must be performed primarily in patient care or clinical space
  4. The study must be industry-funded.

Administrative Rate will be applied to unrestricted gifts and other funds received in support of organized research or training activities where the sponsor provides the funds in advance and without further obligation on the part of the institution: i.e., no constraints on how the funds may be used, no financial or technical reporting requirements, and no deliverables. 

This rate will also be applied to funds from:  External Sources deposited to Service and Facility Accounts;  Materials Transfer Agreements; NYS Industrial Contracts affiliated with Centers for Advanced Technology, Center for Biotechnology,  Center of Excellence Wireless and Information Technology (CEWIT) and the SPIR  Program; Phase 1 subcontracts as part of STTR/SBIR awards; Fellowship Awards unless a rate is specified by the sponsor; and awards made specifically and solely for support of a conference, seminar, or workshop to be held at the Stony Brook Campus.

15% TDC3


Interpersonnel Agreement (IPA) Rate will be applied to federal funds received to support expenses incurred by institution when faculty are involved in an assignment to that federal entity. These awards typically reimburse the institution for salaries, fringe benefits and travel expenses.

9% MTDC2


 

1 Rates approved by DHHS in an agreement dated 4/12/2016.

2 MTDC = Total Direct Costs less equipment, tuition/fees, participant support, in/out patient care costs, rental of outside facilities, amounts over the first $25,000 of each subcontract, and alterations/renovations. Alterations/Renovations are defined as having a cost of $15,000 or more per alteration or renovation. Cost of less than $15,000 are considered a miscellaneous expense.

3TDC= Total Direct Costs

4 Projects conducted in whole, or in part, off campus may apply the off-campus rate to that percentage of the project that is performed off campus. Percentages shall be rounded to the nearest 25%. No greater level of refinement is permitted. 

Projects conducted in whole at the following Stony Brook locations are considered off campus:  Hospital, Technology Park, Cancer Center, GCRC, and off-site clinical offices.

Go to top