OSP Standard Facts & Figures
Facilities and Administrative Costs (F&A/Indirect Costs)
The calculated indirect cost rate for Spelman College is currently 60 percent of project-related salaries and wages (excluding fringe).
Principles for determining costs applicable to grants, contracts, and other agreements with educational institutions are based on guidelines set forth by OMB, and listed in circulars A-21, A-110 and A-133.
Indirect costs [now called Facilities and Administrative (F&A) rates] are those real costs incurred in the conduct of the research enterprise which benefit research in general but which cannot be specifically identified with any particular project (e.g., depreciation on buildings and equipment, physical plant operations and maintenance, administration and general expenses, departmental administration, sponsored projects administration, library, student administration and services, etc.).
Some funding agencies stipulate that indirect costs cannot be recovered as part of the request for funding or limit indirect cost recovery to a specific percentage. In these instances the funding agencies rate should be utilized.
Students paid an hourly or flat rate for services on a project should be included in the personnel category. This does not include student stipends or scholarships. The term ‘wages’ is used when students will receive payment for work performed on an hourly basis. Students receive ‘stipends’ for training assignments (e.g., research). These are generally captured in the "other" line item of the proposal budget. Fringe is not charged to student wages during the academic year; however fringe is charged against student wages during the summer months at a rate of 7.65%. Student wages generally do not increase with successive years of the project.
The following are the rates approved for use on grants, contracts and other agreements for calculation of Facilities and Administrative costs (indirect costs) and fringe by Spelman College. The rates listed are effective until 6/30/2010, at which time they may be subject to change.
*Fringe is not calculated against student wages during the academic year.
**Please note: some programmatic grants mandate F&A rates at levels different than the approved rates from HHS. The proposal guidelines will indicate the indirect cost rate at which a grantor will fund a particular project.
The PI and the internal evaluator should meet to discuss the evaluation plan and related activities. Based on these discussions, an evaluation cost for the project is determined.
Faculty Release Time/Faculty Stipend/Summer Employment
Within an academic year (i.e., August - May), faculty may request up to 50% release time to administer grant-funded programs or to engage in research, faculty development, or student research or mentoring activities according to the following guidelines:
- One course during a semester constitutes 12.5% effort;
- Two courses (one per semester) constitute 25% effort;
- 50% release time would allow a faculty member to be released from three (3) courses over the academic year.
Full-time tenure-track faculty may supplement their base salary by 10% from grant and contract funds. Compensation for faculty members for work performed on sponsored projects in the summer is based on the current academic year’s contract salary.
For each month of work performed on a sponsored project in the summer, a faculty member under a nine-month contract, may be paid one-ninth (1/9) of his/her current academic year salary. The total summer salary from all sources for a faculty member on a nine-month appointment cannot exceed 2.5 months of the faculty member’s nine-month salary. However, in some instances (i.e., NSF), federal agencies allow a maximum of only two months summer pay.