Sponsored Projects Services Rates

Fringe Benefit Rates

Currently the Research Foundation has five categories for Fringe Benefit Rates which are shown in the table below.

  FY 2008 FY 2009 FY 2010 FY 2011 FY 2012
7/1/07 - 6/30/08 7/1/08 - 6/30/09 7/1/09 - 6/30/10 7/1/10 - 6/30/11 7/1/11 - 6/30/12
Research Foundation Employees 37.00% 37.50% 39.50% 41.00% 43.00%
SUNY Summer-only Appointments 14.50% 16.00% 16.00% 16.00% 16.50%
Graduate Students 11.50% 12.50% 13.50% 14.00% 15.00%
SUNY Undergraduate Students 4.50% 5.00% 6.00% 6.00% 6.00%
SUNY Employees (IFR) 45.53% 42.67% 42.67% 42.67% 42.67%

Subsequent years will use the budgeted FY12 rates.

The percentage breakdown for each of the components of each Fringe Benefit rate is provided on the Rates page of the Research Foundation web site.

UBFS Fringe Benefit Rates: UBFS does not have a single fringe benefit rate; rather benefits are charged at actual costs on an individual basis. Consult with Jo Zenosky, Senior Payroll Clerk at UBFS at 645-3013, for the appropriate rate(s).

Last revised on April 3, 2008


Facilities & Administrative (F&A or Indirect) Cost Rates

F&A Rate
Type of Program On-campus Off-campus
Research or Public Service
7/1/04 - 6/30/05 57.5% 26%
7/1/05 - 6/30/06 58.5% 26%
7/1/06 - 6/30/07 58.5% 26%
7/1/07 - 6/30/08 58.5% 26%
7/1/08 - until changed 58.5% 26%
Training
7/1/04 - 6/30/05 50% 26%
7/1/05 - 6/30/06 51% 26%
7/1/06 - 6/30/07 52% 26%
7/1/07 - 6/30/08 53% 26%
7/1/08 - until changed 53% 26%
Clinical Trial
7/1/04 - 6/30/08 26%* 26%*
Interagency Personnel
Agreements 7.6% 7.6%
NYS Agency 22.6% 22.6%
Erie County Department of Health
Clinical Trials which do not have a federal prime 26%* 26%*
Subcontracts under competitive federal award to Erie County Current on-campus fed research rate 26%
All other sponsored programs funded by Erie County 20.60% 20.60%

To calculate Facilities and administrative (Indirect) Costs for all programs except Clinical Trials, multiply the appropriate rate by total direct costs minus costs for equipment, tuition, rental of off-campus facilities, renovation of facilities, patient care costs, scholarships or fellowships, and subcontract amounts beyond the first $25,000 of each subcontract.

*For Clinical Trials, calculate Facilities and Administrative Costs by multiplying the Clinical Trial rate by total direct costs minus IRB and pharmacy fees.


Partial Off Campus Rates

The on-campus F & A rate is to be use for projects conducted entirely on-campus and the off-campus rate for projects conducted entirely off-campus with the exception of clinical trials. When a project is conducted partly on- and partly off- campus, the on-campus rate is applied to the on-campus portion and the off- campus rate to the off-campus portion. For this purpose, a project is partly off- campus if the project uses an off-campus site for a period of at least 90 consecutive days and, during that period, at least 20% of project salaries and wages will be expended at the off-campus site. The off-campus portion is determined by dividing the salaries and wages paid for off-campus performance by total salaries and wages.


Partial Project On-Campus, Off-Campus F&A Rates

Salaries Off-Campus(%) F&A Rate
(7/1/04 - 6/30/05)		 F&A Rate
(7/1/05 - 6/30/08)
100 26.0 26.0
95 27.9 28.0
90 29.9 30.0
85 31.8 32.0
80 33.8 34.0
75 35.7 36.0
70 37.7 38.0
65 39.6 40.0
60 41.6 42.0
55 43.5 44.1
50 45.4 46.1
45 47.4 48.1
40 49.3 50.1
35 51.3 52.1
30 53.2 54.1
25 55.2 56.1
20 57.1 58.1

F&A Cost Rate Base:

MTDC= Modified Total Direct Costs (MTDC) Base includes all direct costs except:

  • Equipment
  • The cost of each subcontract in excess of $25,000
  • Patient care costs
  • Tuition remission
  • Costs of renovating University facilities

Cognizant Audit Agency

Department of Health and Human Services
Regional Audit Office
26 Federal Plaza
New York, New York 10278

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