UMass Sesquicentennial UMass Amherst

Welcome

The Office of Financial and Cost Analysis is responsible for the development and oversight of overhead cost allocations as applied to sponsored projects as well as campus programs and services. The department also administers the faculty effort reporting system applicable to sponsored activities and supports compliance with federal and university cost accounting guidelines.

Indirect Cost Rates

Federal On-Campus Indirect Rates:  (For rates beyond July 1, 2013, use the same rates and conditions as those cited for fiscal year ending June 30, 2013, until amended)

Research 59.0% MTDC (07/01/12 - 06/30/15)

Research 59.5% MTDC (07/01/15 - 06/30/18)

Instruction 49.0% MTDC (07/01/13 - 6/30/18)
 

Other Sponsored Activities 34.0% MTDC (07/01/08 - 06/30/14)

Other Sponsored Activities 31.5% MTDC (07/01/14 - 6/30/18)

Federal Off-Campus Indirect Rates:

Research 26.0% MTDC (07/01/13 - 6/30/18)
Instruction 26.0% MTDC (07/01/13 - 6/30/18)

Other Sponsored Activities 24.0% MTDC (07/01/13 - 6/30/14)
Other Sponsored Activities 26.0% MTDC (07/01/14 - 6/30/18)

 

State Indirect Rates:

Comm. of Mass. Agencies 26.0% MTDC

Costing Guidelines & Policies

From the OMB Circulars Hompage:

A-21, Cost Principles for Educational Institutions ( pdf or html )

A-110, Uniform Administrative Requirements for Grants and Other Agreements with Institutions of Higher Education, Hospitals and Other Non-Profit Organizations (11/19/1993) (further amended 09/30/1999)

A-133, Audits of States, Local Governments, and Non-Profit Organizations (06/24/1997) (includes revisions published in Federal Register 06/27/2003) ( pdf or html )