F&A Rates
UC Merced's F&A Rate
Historically, UC Merced has had three F&A rates for all on-campus sponsored projects since the opening of the campus in 2005, with our current rate of 55% having been in effect since July 2009. The figure below shows the changes in the rates over time.
With the recent preparation and submission of a long-form F&A proposal, UC Merced has proposed three-sets of rates (Organized Research, Instruction, and Other Sponsored Activities) for the different types of sponsored agreements.
Once negotiations are complete, the details pertaining to the new rates will be made available.
Systemwide F&A Rates
For analysis purposes, the on-campus Organized Research rates across all the UC Campuses has been provided. As additional information is received from UCOP and the individual campuses, the figure below will updated.
Rate Types
Per OMB A-21, Section G, and 2 CFR 200, Appendix III Section C, the following four rate types are mentioned:
- Provisional Rates: temporary indirect cost rates applicable to a specified period which is used for funding, interim reimbursement, and reporting indirect costs on awards pending the establishment of a predetermined or final rate for the period.
- Final Rates: indirect cost rates applicable to a specified past period which is based on the actual costs of the period. These types of rates are not subject to adjustment.
- Predetermined Rates: permanent indirect cost rates established for a specified current or future period and are not subject to adjustment during the specified period.
- Fixed Rates with Carry-Forward: permanent indirect cost rates established for a future prospective period of time used for budgeting, obligations, and payment of funds by awarding agencies. Actual costs are determined by the organization and the difference between fixed and actual is carried forward to a future period in order to adjust the fixed rate for any over or under recovery.