Facilities & Administrative Cost Rates
Boston University’s Facilities & Administrative (F&A) cost rates are negotiated with the U.S. Department of Health & Human Services. The following rates should be reflected on all future grant and contract proposals for the dates specified:
| Research | Instruction/Training | Other | |
|---|---|---|---|
| On Campus | 63.5% | 54.0% | 39.5% |
| Off Campus | 26.0% | 26.0% | 26.0% |
For Federal awards, the above 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 (GL account 517200)
- Patient services (GL account 516300)
- Moveable capital equipment costing $5,000 or more (GL accounts 571400 and 571420)
- Subcontract costs (GL account 517520) exceeding $25,000 on each subcontract
- Student Aid (GL accounts 520100-524999)
- External rent (GL account 576100-576120)
- Alteration and renovation costs
For industry sponsored research contracts, the above rates will be applied to all direct costs.
Contact Us
If you have any questions about the rates on proposal budgets, contact Sponsored Programs on the Charles River Campus at 617-353-4365 or ospinfo@bu.edu.