TO DETERMINE WHETHER TO USE ON OR OFF-CAMPUS Facilities & Administration
(formerly known as Indirect Costs)
The following guidance
is to be used by UCLA researchers and departmental staff for determining
F&A rates when preparing proposals for extramural funding.
When reviewing a proposal,
the questions below should be useful in determining whether the on-campus
or off-campus F&A rate should be used.
faculty and staff who are paid from a project located in an off-campus
building owned by The Regents?
faculty and staff who are paid from the project located in a building
owned by a third party (not The Regents)?
The off-campus rate applies to projects when rent is charged directly
to the project.
off-campus rate applies to projects when there is no rent being
on-campus rate applies to projects when rent is paid by the campus,
but not charged directly to the project.
If a project involves
work at both on-campus and off-campus sites, either the on-campus or
off-campus rate is generally applied, consistent with the location where
the majority of the work is to be performed. For this purpose, salary
costs are generally accepted as the measure of work performed.
The use of both on-campus
and off-campus rates for a given project may be justified if both of
the respective rates can be clearly identified with a significant portion
of salaries and wages for a given project. For the purposes of this
provision, significant is defined as approximately 25% or more of the
total costs, and a project's total salary and wage costs exceed $250,000.
you have questions about the application or F&A rates, please contact
Any questions, comments, or
input can be sent to the OCGA
Last Updated on June 11, 2010