It is the policy of this university to seek the appropriate, approved
Facilities and Administrative Cost (F&A) recovery rate on all
sponsored programs whether they are from private or public sources.
Application of the standard F&A recovery rate
can be waived in extenuating circumstances only (please refer to
"Waiving of F&A" below).
All projects are subject to the University's Negotiated Rate
Agreement unless there are instructions that specify differently. If you
have instructions that specify the use of a rate other than the
negotiated rate, please include those instructions when
you route your proposal to Grants and Contracts.
Rates that are to be applied to a Modified Total Direct Cost (MTDC)
base are calculated as follows: Subtract any costs that should be
excluded from the Total Direct Cost amount to obtain the base figure.
Then multiply the base figure by the appropriate
F&A rate to obtain the F&A recovery. Add the F&A
recovery amount to the Total Direct Cost amount to obtain the Total
Costs for the project. Costs excluded from the calculation of F&A
equipment (Equipment is defined as tangible, non-expendable
personal property having a useful life of more than one year and an
acquisition cost of $5,000 or more per unit.)
If you have instructions that specify the use of a rate other than
the negotiated rate, please include those instructions when you route
your proposal to Grants and Contracts. Equipment is defined as tangible,
non-expendable personal property having a
useful life of more than one year and an acquisition cost of $5,000
or more per unit.
Arif Karim DHHS, Director - Cost Allocation Services 90 7th Street Suite 4-600 San Francisco, CA 94103-6705 Phone: (415) 437-7820 Fax: (415) 437-7823
The appropriate application of the on- and off-campus rates is determined by the location where a majority of the CU Denver work is to be conducted. If 50% or more of the CU Denver work is to take place at an on-campus facility, then the on-campus F&A rate should be used. If more than 50% of the CU Denver work is to be conducted at an off-campus facility, then the off-campus rate should be used.
If a government or non-profit sponsor has a published, consistently applied policy that establishes a specific F&A rate for the project(s), that rate will be honored by the University of Colorado Denver. Please include those instructions when you
route your proposal to Grants and Contracts.
For non-profit, charitable associations, foundations and societies that do not have an established policy, the CU Denver project must initially be proposed at an F&A cost rate of no less than 10%.
Clinical Trials funded by private entities are typically conducted at a hospital site and are subject to the F&A rate of 28% of Total Direct Costs (TDC)
The appropriate, approved facilities
and administrative cost recovery rate will be sought on all sponsored
programs whether they are from private or public sources. Sponsors are
expected to pay full costs except where prohibited by approved
legislative, regulatory, or programmatic restrictions. Examples of
Federal programs with special rates are:
Conference and travel grants
Career development awards
Clinical research center grants
a government or non-profit sponsor has a published, consistently
applied policy establishing a specific F&A cost rate for their
project(s), that rate will be honored.
In the absence of a published policy, CU Denver's policies (F&A Grid)
take precedence. Applications proposing rates that are not consistent
with CU Denver's policies must obtain the approval of the Facility and
Administrative Cost Waiver Committee for the proposed rate prior to
submitting the application to the sponsor.
F&A is critical to the operations of the campus and waivers should only be requested in rare, exceptional circumstances.
Please note waivers are not needed for the following:
Federal, state and local government and foundation sponsors projects where the lower F&A is required in the request for funding announcement. For example, if a Federal grant limits F&A for all participants in that particular funding opportunity, an F&A waiver is not required.
Foundations that provide a published limit on F&A. For example, if a Foundation limits all it’s grant to 8% F&A, an F&A waiver is not needed.
For-Profit Entities - the campus will not consider waivers for projects where the sponsor is for-profit entity in US or international.Departments can contribute to the F&A difference if a sponsor will not award at our rate.If governmental entities pay full F&A, it is difficult to justify waiver to a for-profit entity.
To submit a deviation from the F&A rate, the PI should --–
Complete the Facilities and Administrative Cost Variance Request form.It is important to attach detailed explanation of the reason F&A cannot be charge.Include explanation regarding the availability of departmental funds to cover the F&A variance
Request approval of Department Chair and send to the Dean’s office and/or VC of the unit.
Send the approved Dean/VC approved form to Amy Gannon (Amy.Gannon@cuanschutz.edu) with copies to TK Keith (Thomas.Keithiii@cuanschutz.edu).Please allow plenty of lead-time. The waiver process can take up to 4 weeks.If a contract needs to be signed in the meantime, the department will be liable for full F&A if the waiver is not approved.