Tax and UEI Numbers
FERRIS STATE UNIVERSITY TAX I.D. NUMBER
Facilities and Administration (F&A) Indirect Cost Rate
The federally negotiated indirect cost rate for FSU is 31% of Modified Total Direct Costs (MTDC). Except where specifically identified in a program solicitation or other published sponsor guidelines, the applicable FSU federally negotiated Facilities and Administrative (F&A) rate should be used in computing F&A (indirect costs) for a proposal. The F&A rate is applied to certain direct costs using a Modified Total Direct Cost (MTDC) basis. This means that some direct costs are exempt from indirect costs include equipment, graduate tuition & fees, participant support costs, capital expenditures, charges for patient care, space rental costs for off-site facilities, scholarships, and fellowships as well as the portion of each subaward and subcontract in excess of $25,000 shall be excluded from the total direct costs when determining the applicable basis amount. Applying indirect costs to grants is governed by 2 CFR §200.414 Indirect (F&A) costs.
The FSU F&A rate is reviewed periodically and managed through the Investments & Grant Accounting Office, Administration & Finance Division, Prakken 255B, phone x2157 or x3905.
INDIRECT/OVERHEAD RATE ALLOCATION
A portion of the indirect costs recovered from eligible grants may be allocated to the principal investigator, his/her respective department, and the departmental dean's office. The use of indirect costs must comply with certain Federal and State regulations. It should be noted that the percentage allocated to the principal investigator is not a bonus or additional compensation. It is intended to be used for faculty professional development, program development, research expenses, student support, and equipment. The current allocation distribution table can be found here: Indirect cost allocations.