MTDC Calculation of F&A
Facilities and Administration (F&A) costs should appear as a separate budget category and show the base and percentage used to determine the amount. In accordance with UO’s federally negoiated F&A rate agreement, UO uses a Modified Total Direct Cost (MTDC) base for charging F&A costs.
Exclusions or Exceptions to MTDC Calculation of F&A
- subawards in excess of $25,000
- Subawards are limited to charging the appropriate F&A rate on the first $25,000 of the subaward, regardless of the number of years or the amount of money for that subaward. If the sponsor caps the F&A rate or if the Total Direct Cost base is used rather than the Modified Total Direct Cost, UO will consistently charge only the first $25,000 of the subaward at the rate allowed by the sponsor.
- equipment (including lease purchased equipment) with a unit acquisition cost of $5,000 or more per UO and Office of Management and Budget (OMB) Circular 2 CFR Part 200 (Section J.18.2)
- all building and land rentals and leases
- alterations and renovations to permanent structures
- tuition for graduate teaching and research students on appointment
- student or postdoc fellowship and traineeship stipends participant support costs