IDC Distributions

In accordance with University policy (GCS Costing Policy), Federal Policy (OMB-A21) and the University's Facilities and Administrative Cost Rate Agreement negotiated with the Department of Health and Human Services, recovery of all costs (direct and indirect costs) associated with any test, research, or investigation conducted by University personnel or requiring use of University resources must be proposed to external sponsors at actual cost including the full indirect cost rate of the University.  Exceptions to these policies must be requested and approved by the Vice President or Assistant Vice President for Research.

Indirect Costs are collected by the University and distributed according to University policy. Visit the Office of the Provost's policy page to view the basics of the University’s IDC Distribution Plan.

For sponsored projects that involve multiple colleges or schools, the Indirect Cost Distribution Form (included in Mentis Blue Sheet) may be used to document and agree to an allocation of IDC recovery from a sponsored project between multiple deans. The initial IDC recovery distribution will be made according to the IDC Distribution Plan and it will be the responsibility of the account holders to make any fund transfers to honor the agreement of the Indirect Cost Distribution Form.


Indirect Cost Rates (F&A):

The new rate agreement is effective 9/19/2022 and will be applicable to any new or renewing proposals submitted. Existing awards or continuations to existing awards will retain the indirect rate in place for the award over the life of the project.   

The new indirect rates in effect now and to be incorporated in new proposals are as follows:


54.5% for on-campus research until 8/31/23, increases to 56% on 9/1/23


52.5% for instruction


35% for other sponsored activities


26% off-campus rate for all sponsored projects (where rent is specifically allocated as a direct cost).

MTDC includes all budget costs excluding capital equipment and equipment fabrication, capital expenditures, rental costs, STEM tuition, scholarships and fellowships, participant support costs and subcontract amounts in excess of $25,000 (indirect is calculated on the first $25,000 of each subcontract). The "Off-Campus" rate is used when the activity is performed in facilities not owned or maintained by UTA and rent is directly allocated to the project for the use of those facilities Actual costs will be apportioned between on-campus and off-campus components. Each portion will bear the appropriate rate.

Current Facilities & Administration Agreement

Fringe Benefits Rates

Direct costs calculated as a percent of salaries and wages. Please contact Research Administration for further clarification.

Faculty / Staff / Research Associate / Post Doc.: 30%

Graduate Research Assistants / Graduate Teaching Assistant: 20%

Undergraduate Students / Part-time / Employee Consulting: 8.3%