F&A Agreement

Current F&A Rate Agreement: Dated July 5, 2023
Negotiated with Department of Health and Human Services. View F&A Rate Agreement document

Sponsored Activity Effective Period
FY 2020 - 2023
(July 1, 2019 to June 30, 2023)
FY 2024
(July 1, 2023 to June 30, 2024)
FY 2025
(July 1, 2024 to June 30, 2025*)
Organized Research 56% 57% 57.5%
Other Sponsored Activities 38% 39% 39%
Instruction 40% 42% 42%
Off-Campus (all functions) 26% 26% 26%
Intergovernmental Personnel Agreement (IPA) 8% 8% 8%

*From July 1, 2025 until amended, use FY 2025 rates.

Current Facilities and Administrative Rate Agreement document, dated July 5, 2023 (PDF)
Previous Facilities and Administrative Rate Agreement document, dated March 28, 2023 (PDF)
Previous Facilities and Administrative Rate Agreement document, dated October 12, 2018 (PDF)
Previous Facilities and Administrative Rate Agreement document, dated May 3, 2017 (PDF)
Previous Facilities and Administrative Rate Agreement document, dated April 27, 2011 (PDF)
Previous Facilities and Administrative Rate Agreement document, dated February 28, 2007 (PDF)


On July 5, 2023, the University of California and the United States Department of Health and Human Services (the responsible Federal audit agency) entered into a new facilities and administrative (F&A) cost and fringe benefit rate agreement for UCLA. In addition to restating the facilities and administrative cost rates for the period July 1, 2019, through June 30, 2025 (agreed to in the March 28, 2023 agreement), it also adds fringe benefit rates for the periods FY21, FY22, FY23 and FY24. The July 5, 2023 agreement supersedes the March 28, 2023 agreement.

These facilities and administrative cost rates are applied to a Modified Total Direct Cost (MTDC) base. MTDC consists of all salaries and wages, fringe benefits, materials and supplies, services, travel and the first $25,000 of each subaward (subgrant and subcontract) regardless of the period covered by the subgrant or subcontract. Equipment (defined as a tangible item with a useful life of at least one year and an acquisition cost of $5,000 or more per unit), alterations and renovations, charges for patient care, student tuition remission, space rental costs, scholarships and fellowships, as well as the portion of each subaward in excess of $25,000 are excluded from the MTDC calculation. Please note that if the subaward is issued to another UC campus, the full amount of the subaward is excluded from the MTDC calculation.

Although negotiated with the federal government, these rates should be used in all contract, grant and subcontract proposals submitted to all extramural sponsors. The exceptions are those industry-sponsored studies that meet the campus definition for clinical trials and qualify for the application of a special 26% rate approved by the University of California Office of the President (UCOP). Exceptions to the federal negotiated F&A rates have also been approved by UCOP for certain non-profit organizations. Please consult with the OCGA representative for your department for details.

The on-campus rate should be used for all research conducted in buildings owned by or leased by The Regents of the University of California. The off-campus rate should be used only when work is either done at facilities owned or leased by other organizations, or in a building for which rent is being directly charged to the project.

If a project involves work at on-campus and off-campus sites, a single rate should generally be applied. That rate, either the on or off-campus rate consistent with the location where the majority of the salary costs are expended. The use of both on-campus and off-campus rates for a given project may be justified only if the following criteria are met:

  • The salaries paid to UCLA employees under the project exceed $250,000; and
  • At least 25% or more of the total costs can be clearly identified with each rate

If a project involves more than one type of work (e.g., both research and training), a single rate must be applied, reflective of the type of work that makes up the majority of the project.

Page Last Updated: September 14, 2023