UC San Diego's indirect costs are calculated based on Modified Total Direct Costs (MTDC) as defined in 2 CFR Part 200.68 using Facilities and Administration (F&A) rates approved by the U.S. Department of Health and Human Services (DHHS). MTDC is comprised of total direct costs less capital equipment, alterations and renovations, patient care costs, off-campus rent, tuition and fee remission, scholarships and fellowships, participant support costs, costs associated with cloud/shared computing services, and that portion of subcontract costs in excess of $25,000. Additionally, the total amount of subawards to other UC campuses are excluded. Proration is based on the number of days at the applicable rate.
This project will be located on-campus. UC San Diego's F&A rate agreement is pending final approval by DHHS, but we have been given permission by DHHS to start using our new rates. These new escalating rates are as follows:
July 1, 2017, to June 30, 2018: 56.0%
July 1, 2018, to June 30, 2019: 57.0%
July 1, 2019, to June 30, 2020: 57.5%
July 1, 2020, to June 30, 2021: 57.5%
July 1, 2021, until amended: 58.0%
Contact Janet Turner at DHHS Cost Allocation Services, Western Field Office, 415-437-7859 or CAS-SF@psc.hhs.gov, with questions about UC San Diego's F&A rate.