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Boston University's Facilities & Administrative (F&A) cost rates negotiated with the Department of
Health and Human Services are listed below. The following rates should be reflected on all future grant and contract
proposals for the dates specified below:
Facilities & Administrative Costs
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July 1, 2006- June 30, 2009 |
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fill |
Research |
Instruction/Training |
Other |
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On Campus |
62.5% |
56.0% |
49.0% |
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Off Campus |
26.0% |
26.0% |
26.0% |
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July 1, 2005- June 30, 2006 |
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fill |
Research |
Instruction/Training |
Other |
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On Campus |
61.5% |
53.0% |
53.0% |
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Off Campus |
26.0% |
26.0% |
26.0% |
The above F&A rates will be applied on a modified total direct cost (MTDC) basis. MTDC is defined as total direct costs less
the following expenses:
- Room and/or Board allowance (object code 0928)
- Patient services (object code 0933)
- All moveable capital equipment costing $5,000 or greater (object code 0930 and 0955)
- Subcontract costs (object code 0958) exceeding $25,000 on each subcontract
- Student Aid (object codes 0947, 0948, 0949)
- External rent (object code 0997)
- Alteration and renovation costs
Questions regarding the use of these rates on proposal budgets should be referred to the Office of Sponsored Programs
on the Charles River Campus at (617)353-4365.
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BOSTON UNIVERSITY
FINANCIAL STATEMENTS
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