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.

Q. Are faculty and staff who are paid from a project located in an off-campus building owned by The Regents?

• The on-campus rate applies to projects conducted in buildings owned by The Regents regardless of where they are physically located.

Q. Are 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.
• The off-campus rate applies to projects when there is no rent being charged.
• The 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.

 

If you have questions about the application or F&A rates, please contact your OCGA Team.