JHU negotiates Facilities and Administration Rates (F&A, also known as Indirect Cost Rates) and Fringe Benefit Rates with the federal government. These rates are formalized in the Colleges and Universities Rate Agreement. See the Budget Considerations section for information on how F&A is calculated for sponsored awards.
All federally funded proposals should be submitted with the applicable JHU rates. All rates are based on MTDC. Note that the first $25,000 of each subcontract, per project period, is included in the Facilities & Administration cost base. (Amounts over $25,000 of each subcontract are excluded from the base.)
For commercially sponsored research, use the commercial rate applied to a Total Direct Cost base. For animal or lab based studies, use the on-campus research rate.
For other sponsors, use the federal rate or the sponsor’s maximum rate if stated in their policies. If the sponsor’s rates are less than the federal rate, include space and administrative costs in the direct cost budget if allowed.
The estimated fringe benefit rates, provided by the Controller’s office, should be used for future year budgeting until the actual rates have been approved in a revised federal rate agreement. The rates also take into account any variance from the current year.
The indirect cost and fringe benefit rates listed above will continue until a new rate agreement is issued.
These accounts are not considered ‘sponsored’ and are allowed only when all three of the below conditions are present:
- Is for Scientific Advisory Board participation; and
- No deliverables; and
- Less than 1% PI effort.