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Office of Sponsored Programs & Research (SPR)
Sponsored Programs

Budgeting Information.

SPR will prepare your grant budget for you, or work with you to develop your budget. As you develop your budget, please keep in mind that:

  • An estimated annual rate of 5% is recommended for calculating salary increases in multiple year grants.
  • The estimated benefit rate for full-time faculty and staff is 24% of salary.
  • FICA (7.65%) and Worker's Comp (0.59%) for graduate assistants and student workers is calculated for a total 8.3% of salary.
  • The cost of 36 credit hours of tuition (in-state rates) for each graduate assistant should be included in your budget, with a 6% estimated annual increase for multiple year grants.
  • Facilities & Administrative (F&A) costs (per DHHS Rate Agreement, 7/9/08) are as follows:
    On campus-- 41% MTDC
    Off Campus-- 19% MTDC
  • Modified Total Direct Costs (MTDC) include all salaries and wages, fringe benefits, materials and supplies, services, travel, and the first $25,000 of each subcontract.
  • MTDC excludes equipment (individual items >$5,000), capital expenditures, tuition remission, rental costs, scholarships, fellowships, and the portion of each subcontract over $25,000.
  • An F&A University Contribution Request form is required if any portion of the allowable F&A costs is not requested. Non-federal sponsors may or may not allow F&A costs and will normally stipulate what rate is permitted.

Federal Per diem Rates