These facilities and administrative cost rates are applied on an MTDC (Modified Total Direct Cost) basis. MtDC includes all treatments and treatments, ancillary services, supplies and supplies, services, travel and the first $25,000 of each subcontract (sub-subsidy and subcontracting) regardless of the period covered by subcontracting or subcontracting. Equipment (defined as a material item with a lifespan of at least one year and a cost of acquisition of more than $5,000 per unit), modifications and renovations, patient care costs, study mission, space rental fees, scholarships and scholarships, and any sub-prime over $25,000 are excluded from the MTDC calculation. Please note that if the subcontracting is allocated to another UC campus, the total amount of subcontracting is excluded from the calculation of the MTDC. The composite benefit rate is an average cost factor for a group of employees, in which groups are defined by attributes such as eligibility, class of employees, exempt and tax-free status and order code. Benefits are calculated on the basis of CBRs for their group (s) of workers. CRBs are set for the full year and are adjusted annually. Please note that Fy 20 prices should be used for the current fiscal year and for the coming years. CBR information and detailed computational tools are available at www.finance.ucla.edu/composite-benefit-rate-assessment.
Please see “How do you assign employees a benefit set?” for attribution instructions and title code information. The on-campus rate should be used for all searches in buildings owned by The Regents of the University of California or leased by you. The A-Campus rate should only be used if the work is done either in establishments owned by other organizations or leased by other organizations, or in a building for which the rent is charged directly to the project. On May 3, 2017, the University of California and the United States Department of Health and Human Services signed a new agreement to charge facilities and administrative costs for UCLA. This agreement sets out the administrative facilities and costs for the period from July 1, 2016 to June 30, 2019. It replaces the Agreement of April 27, 2011. The agreement was revised on October 12, 2018 to formally approve the “CBR” composite benefit board. This revision did not make any changes to the research and development rates. The direct costs of federal contracts and grants should be established in accordance with the guidelines contained in the uniform guidance. The UCLA Office of Contract and Grant Administration assists the campus research community in reviewing, approving and submitting applications, as well as negotiating and executing contracts and grants from public and non-profit sponsors.
OCGA is the primary responsible for the interpretation of academic and campus policies, sponsorship guidelines, and existing federal and regional laws and regulations in relation to state and public interest activities.