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Facilities and Administration (F&A) Costs

A summary of the rates applicable to grants for Drexel University beginning 7/1/23 through 6/30/27 (or until the F&A rate proposal is finalized), organized by major functions as defined in Uniform Guidance Appendix III to 2 CFR Part §200, is below:

  7/1/2023
to
6/30/2024
7/1/2024
to
6/30/2026
7/1/2026
to
6/30/2027 

Organized Research - On-Campus
51.50%
52.00%
52.50%
Rate Components:  
Building and Improvements - Depreciation
3.49%
4.50%
4.60%
Equipment - Depreciation
3.20%
3.10%
3.10%
Interest 
1.22%
1.40% 
1.40%
Operations and Maintenance
15.73%
16.30%
16.70%
Library 
1.86%
0.70%
0.70%
Administrative Component
26.00%
26.00%
26.00%
All research and development activities, both basic and applied, that are separately budgeted and accounted for.  Includes sponsored and university research activities and externally funded research training grants.  This rate is utilized when more than 50% of personnel effort is performed on-campus.
Organized Research - Off-Campus
26.00%
26.00%
26.00%
Rate Components:  
Administrative Component
26.00%
26.00%
26.00%
All research and development activities, both basic and applied, that are separately budgeted and accounted for.  Includes sponsored and university research activities and externally funded research training grants.  This rate is utilized when more than 50% of personnel effort is performed on-campus.
Organized Research - On Campus - Department of Defense Contracts/Sub-contracts
N/A
54.00%
54.50%
Rate Components:  
Building and Improvements - Depreciation
  4.50% 
4.60% 
Equipment - Depreciation
  3.10%
3.10%
Interest
  1.40%
1.40%
Operations and Maintenance
  16.30%
16.70%
Library 
  0.70%
0.70%
Administrative Component
  28.00%
28.00%
This rate is strictly for use with Department of Defense contracts and sub-contracts.  This rate allows for an additional 2% of administrative cost recovery on contracts with the Department of Defense only.
Organized Research - Off-Campus - Department of Defense Contracts/Sub-contracts
N/A
28.00%
28.00%
Rate Components:  
Administrative Component
N/A
28.00%
28.00%
This rate is strictly for use with Department of Defense contracts and sub-contracts.  This rate allows for an additional 2% of administrative cost recovery on contracts with the Department of Defense only.
Instruction - On-Campus 
49.00%
51.00%
52.00%
Rate Components:  
Building and Improvements - Depreciation 
3.00% 
4.80% 
5.00% 
Equipment - Depreciation
1.20%
1.10%
1.20% 
Interest
2.00%
1.30%
1.40% 
Operations and Maintenance
13.50%
14.20%
14.60%
Library
3.30%
3.60%
3.80% 
Administrative Component
26.00%
26.00%
26.00%
Sponsored instruction means specific instructional, or training activity establish by grant, contract, or cooperative agreement from Federal or non-Federal sponsors.  Sponsored instruction includes agreements which support curriculum development, as well as teaching/training activities (other than research training) whether offered for credit toward a degree or certificate, on a non-credit basis, or through regular academic departments or by separate divisions, summer school, or external division.  This rate is utilized when more than 50% of the personnel effort is performed on-campus. 
Instruction - Off-Campus
26.00%
26.00%
26.00%
Rate Components:  
Administrative Component
26.00%
26.00%
26.00%
Sponsored instruction means specific instructional, or training activity establish by grant, contract, or cooperative agreement from Federal or non-Federal sponsors.  Sponsored instruction includes agreements which support curriculum development, as well as teaching/training activities (other than research training) whether offered for credit toward a degree or certificate, on a non-credit basis, or through regular academic departments or by separate divisions, summer school, or external division.  This rate is utilized when less than 50% of the personnel effort is performed on-campus. 
Other Sponsored Activities - On-Campus
40.50%
41.50%
42.50%
Rate Components:  
Building and Improvements - Depreciation
1.30%
3.20%
3.50% 
Equipment - Depreciation
0.80%
0.80%
0.90%
Interest
0.50%
0.70%
0.80%
Operations and Maintenance
9.50%
10.20%
10.60% 
Library
2.40%
0.60%
0.70% 
Administrative Component
26.00%
26.00%
26.00%
Other sponsored activities mean programs and projects financed by Federal and non-Federal agencies and organization which involve the performance of work other than instruction and organized research.  This rate is utilized when more than 50% of the personnel effort is performed on-campus.  
Other Sponsored Activities - Off-Campus
26.00%
26.00%
26.00%
Rate Components:  
Administrative Component
26.00%
26.00%
26.00%
Other sponsored activities mean programs and projects financed by Federal and non-Federal agencies and organization which involve the performance of work other than instruction and organized research.  This rate is utilized when less than 50% of the personnel effort is performed on-campus.  
Intergovernmental Personnel Act Agreements
8.50% 
8.50% 
8.50% 
The Intergovernmental Personnel Mobility Program provides for the temporary assignment of personnel between the Federal Government and Drexel University.  When an individual is eligible to participate in this program the university receives this rate as reimbursement for administrative purposes.
26.00%
26.00%
26.00%
26.00%
26.00%
26.00%

Please refer to the Comptroller's Website for the most accurate details regarding these rates