F&A and Fringe Benefit Rates

Fringe benefits are listed on a proposal budget as a set percent of salary. Fringe Benefit Rates for all employees can be found in the Composite Benefit Rate schedule provided by Finance & Business. The current rates are also included and auto-populate in the OR Budget Templates.

Facilities & Administrative (F&A) Rates

F&A costs (also known as indirect costs) are associated with the general operation of UC Davis and cannot be readily assigned to individual projects. These costs are requested from sponsors in addition to that direct costs that support specific project(s).

Select the sponsor type below to see the current rates. These current rates are also included and auto-populate in the OR Budget Templates.

Federal

UC Davis F&A and Fringe Benefits Rate Agreement for the period of 07/01/2023 through 06/30/2028.

PRIMATE CENTER (Federal Funds)

ORGANIZED RESEARCH
Effective Period	On-Campus	Off-Campus
July 1, 2023 through June 30, 2024	60% MTDC	26% MTDC
July 1, 2024 through June 30, 2028	61% MTDC	26% MTDC

OTHER SPONSORED ACTIVITIES
Effective Period	On-Campus	Off-Campus
July 1, 2023 through June 30, 2028	42.5% MTDC	26% MTDC

INSTRUCTION
Effective Period	On-Campus	Off-Campus
July 1, 2023 through June 30, 2028	50% MTDC	26% MTDC

Effective Period	Core Grant	Non-Core Fed
July 1, 2023 through June 30, 2028	25.2% MTDC	57.8% MTDC

State of California

The current rates established for State of California funding, except funding from the CDFA, have been revised as follows.

STATE OF CALIFORNIA FUNDING (except CDFA)
Effective Period	On-Campus	Off-Campus
July 1, 2023 through June 30, 2025	35%	25%
Starting July 1, 2025	40%	25%

CALIFORNIA DEPARTMENT OF FOOD & AGRICULTURE (CDFA)
Effective Period	On-Campus	Off-Campus
July 1, 2023 through June 30, 2025	35%	25%
Starting July 1, 2025	40%	25%

These rates do not apply when the state is acting as a pass-through entity of federal funds. The appropriate UC federally negotiated F&A rate will apply to State agency awards made with federal funding. Please see 2 CFR § 200.414 and 2 CFR § 200.331.
For State awards, the rate in effect for the first year of a multi-year project will be the rate used for the entire project in proposed and awarded budgets. If additional funds (not previously appropriated or budgeted) are awarded by a State agency; the proposed budget for these additional funds would use the UC-approved state rate in effect at the time the new budget request is submitted.

Clinical Trials

As an exception to recovery of our federally-negotiated Facilities and Administrative (F&A or “indirect”) costs applicable to research at UC Davis, effective February 2006 “Clinical Trials”, as defined below, are subject to 32% indirect costs, applied to Total Direct Costs (TDC).

Definition of a “Clinical Trial” for the purpose of application of 32% F&A: The controlled, clinical testing in human subjects of investigational new drugs, devices, treatments, or diagnostics, or comparisons of approved drugs, devices, treatments, or diagnostics, to assess their safety, efficacy, benefits, costs, adverse reactions, and/or outcomes, fully funded by one or more for-profit corporate entity.

The only reason that “treatment” is included in the above definition of “Clinical Trial”, along with the terms “new drugs, devices, or diagnostics”, is to cover studies of approved drugs or devices administered in a new manner that might not be subject to requirements for an IND, IDE, or NDA.”

UCOP has concluded that for application of the indirect cost rate, there is no distinction between sponsor-initiated versus investigator-initiated Clinical Trials. Both types of Clinical Trials as defined here are subject to the same indirect cost rate, applied to TDC.

Studies that are not fully funded by one or more for-profit corporate entity, but otherwise meet the above definition of “Clinical Trial” do not qualify for application of 32% indirect cost rate, and will be assessed the federally-negotiated indirect cost rate applicable to “Other Sponsored Projects”.

For additional details, please see the Indirect Cost Rate Applicable to Clinical Trials.

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F&A and Fringe Benefit Rates

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