Updated: October 2024
Georgia Tech's Facilities & Administrative (F&A) rates are established and approved by the Office of Naval Research (ONR). ONR has approved Georgia Tech’s Resident Instruction F&A rates through fiscal year 2027.
IMPORTANT NOTE: Under 2 CFR 200 Appendix III C. 7., rates are fixed for the life of the sponsored agreement. Per CFR, “Life” means competitive segment. Therefore, for a federally funded agreement, the rate at time of award acceptance will remain the same throughout the life of the agreement. The current fiscal year rates will be applied to all activity on industry and foreign projects regardless of the start date of the agreement. .
Link to Rate Agreements Executed by ONR (hosted on Office of Grants and Contracts Accounting website): view all (current and archived) Official Negotiated Rate Agreements
| Title | Rate (FY25-FY27) | Use |
|---|---|---|
| Uncapped Research | 66.50% | Use for contracts and other transaction agreements for research with DoD and all U.S. not-for-profit sponsors. Also use for all industry- and non-U.S. sponsors regardless of the type or location of activity. |
| Capped Research | 57.40% | Use for federal (non-DoD) grants, cooperative agreements, contracts, and other transaction agreements for research and for DoD grants and cooperative agreements for research. |
| Other Sponsored Activities / State of Georgia | 36.70% | Use for all Georgia state and local government grants and contracts regardless of the type or location of activity. Also use for public service activities for federal sponsors and U.S. not-for-profit sponsors. Public service projects do not result in the creation or development of any new knowledge or prototypes, but rather disseminate existing knowledge for the good of the public. |
| Instruction | 52.80% | Use for instructional activities for federal sponsors and U.S. not-for-profit sponsors. |
| Uncapped Off Campus | 35.20% | Please see Office of Grants and Contracts Accounting website for guidance on appropriate use of off campus rate. |
| Capped Off Campus | 26.00% | Please see Office of Grants and Contracts Accounting website for guidance on appropriate use of off campus rate. |
Tuition Remission and Escalation Factor | FY25 | |
| Monthly Tuition Rates for Resident Instruction | $1,596 /monthly | |
| FY25 rates approved by ONR on June 18, 2024. Graduate Student Tuition Waivers Policy | ||
Fringe Benefits | FY25 |
| Full Benefits | 31.7% |
| Limited Benefits | 23.9% |
| Partial Benefits | 1.5% |
| Graduate Student Health | 7.9% |
| The rate agreements can be found on the Grants & Contracts Accounting website (http://www.grants.gatech.edu/policies-and-procedures/facilities-and-administrative/ ) |
FACILITIES AND ADMINISTRATIVE (F&A) RATE DISTRIBUTION BASE:
Modified Total Direct Cost (MTDC), consisting of all salaries and wages, fringe benefits, materials and supplies, services, travel, and up to the first $25,000 of each subaward (regardless of the period of performance of the subawards under the award). Equipment, capital expenditures, charges for patient care, rental costs, tuition remission, scholarships and fellowships, participant support costs, and the portion of each subaward in excess of $25,000 shall be excluded from the modified total direct cost base. Equipment is defined as having an acquisition cost which equals or exceeds $5,000 and a useful life of more than two years.
FRINGE BENEFITS DISTRIBUTION BASE:
Full Benefits: Salaries and wages of (i) regular full-time faculty, (ii) principal investigators, (iii) professional and administrative staff, (iv) joint staff, (v) temporary academic or research professionals participating in Institute retirement programs and group health and life insurance, (vi) biweekly permanent employees and (vii) part-time employees who work at least 75 percent but less than 100 percent of full-time work schedule.
Limited Benefits: Salaries and wages of part-time employees who work at least 50 percent but less than 75 percent of a full-time work schedule.
Partial Benefits: Salaries and wages of employees who participate in all or part of the Social Security program but do not participate in retirement or group health and life insurance plans. This rate covers (i) temporary classified persons, (ii) temporary academic or research professionals not eligible for the retirement programs or group health or life insurance coverage, (iii) student employees who are registered for less than a full academic load, and (iv) part-time employees employed for less than 50 percent of a full work schedule.
Grad Student Health: Salaries and wages of Graduate Research and Graduate Teaching Assistants who qualify for the graduate tuition remission award and who provide services to GIT at 33% to 50% time while being registered for at least 12 credit hours. Stipends for Graduate Assistantships Policy
About Facilities & Administrative (F&A) Rates
F&A is the terminology used to identify costs that are incurred for common or joint objectives and, therefore, cannot be identified readily and specifically with a particular sponsored project, an instructional activity, or any other institutional activity. F&A costs are synonymous with "indirect" costs and "overhead" costs. These are actual costs to the university and directly support research at Georgia Tech.
F&A costs are collected retroactively; that is, this year's F&A cost recovery reimburses Georgia Tech for audited expenses incurred last year for all sponsored research. (See FAQ page for more details.)
Where can I find more information on F&A?
In 1998, Congress directed the White House Office of Science and Technology Policy (OSTP) to conduct an analysis of issues related to the ways universities recover the F&A costs (also known as indirect costs) they incur when performing research under federal grants and contracts. At OSTP's request, the RAND Science and Technology Policy Institute prepared this report to present objective information on F&A costs in U.S. higher education. This report addresses the issues raised by Congress, although its scope is limited to presenting factual information and analysis of alternatives; it does not take positions on policy options. The report should be of interest to scientists; higher education administrators; and federal, state, and local governments.
- RAND's Paying for University Research Facilities and Administration by Charles A. Goldman, Traci Williams with David M. Adamson, Kathy Rosenblatt
- The Council on Governmental Relations' (COGR) The Politics of Indirect Costs by Robert M. Rosenzweig (Part I of "University Technology Transfer: Evolution and Revolutions")