1. Grant Budgets: Calculating F&A May 21, 2009

2. What is F&A? Facilities and Administrative Costs – aka indirect costs. F&A covers institutional costs that could not easily be assigned to a particular project. http://www.utmem.edu/research/resear ch_administration/docs/F&A%20info% 20for%20web%207%2014%2008.pdf http://www.utmem.edu/research/resear ch_administration/docs/F&A%20info% 20for%20web%207%2014%2008.pdf

3. F&A Rate(s) F&A rate for Memphis – on-campus: 48% MTDC F&A rate for Memphis – off-campus: 26% MTDC F&A rate for GSM (COM-Knoxville): 38% MTDC F&A rate for COM – Chattanooga – n/a Rate Agreements: http://www.utmem.edu/research/research_administr ation/FAQ.php#budgets http://www.utmem.edu/research/research_administr ation/FAQ.php#budgets

4. What is MTDC? Modified Total Direct Costs: Total Direct Costs minus equipment, patient care, rent, that portion of each subaward over the first $25K

5. How do I calculate MTDC? Total Direct Costs (personnel salaries, fringe benefits, supplies, equipment, subawards, consultants, etc.) MINUS equipment ($5K and over), patient care costs, that portion of subs over $25K, rent) Equals MTDC

6. Example – Modular Budget, no equipment or subs Total Direct Costs = $250,000 Equipment 0 Modified Total Direct Costs = $250,000 x 48% = F&A Costs = $120,000 TDC + F&A = Total Costs = $370,000

7. Sample w/equipment Total Direct Costs = $250,000 Minus Equipment $50,000 Modified Total Direct Costs = $200,000 x 48% = F&A Costs = $96,000 TDC + F&A = Total Costs = $346,000

8. Sample Mod w/One Subaward Direct Costs, including Sub TC of $105,000 –less Sub F&A = $250,000 Sub F&A $30,000 Total Direct Costs$280,000 Minus Subaward over $25K = $80,000 Modified Total Direct Costs = $200,000 x 48% = UT F&A = $96,000 TDC + F&A = Total Costs = $376,000

10. Sample Mod w/Equipment & Subaward under $25K Direct Costs, including Sub DC of $12,000, less Sub F&A = $250,000 Sub F&A 5,000 Total Direct Costs$255,000 Minus Equipment 25,000 (Subaward $12,000 DC, 5,000F&A) Modified Total Direct Costs = $230,000 x 48% = UT F&A Costs = $110,400 Total Costs = $365,400

12. Sample w/Equipment & Subaward over $25K – Modular Grant Direct Costs, including Sub TC of $30K, less Sub F&A = $250,000 Sub F&A - $10,000 Total Direct Costs $260,000 Minus Equipment 25,000 Minus Sub TC over $25K 5,000 Modified Total Direct Costs = $230,000 x 48% = F&A Costs = $110,400 Total Costs $370,400

14. Sample w/Equipment & Subaward over $25K ($50K) – Non-Modular Grant Total Direct Costs = $350,000 Minus Equipment 25,000 (Subaward total costs = 50,000) Minus Sub TC over $25K 25,000 Modified Total Direct Costs = $300,000 x 48% = F&A Costs = $144,000 TDC + F&A = Total Costs = $494,000

16. Sample Multi-year Modular Year 01 Year 02 Year 03 Direct less sub F&A$250,000 $250,000 $250,000 Sub1 F&A (50K TC) 10,000 10,000 10,000 Sub2F&A (17K TC) 5,000 5,000 5,000 Sub3 F&A (10KTC) 0 0 0 Total Direct Costs$265,000 $265,000 $265,000 Equip 10,000 25,000 0 Sub1 TC over $25K 25,000 (50K) 50,000 (50K) 50,000 (50K) Sub2 TC over $25K 0 ($17K) 9,000 ($17K)17,000 (17K) Sub3 TC over $25K 0 ($10K) 0 ($10K) 5,000 (10K) MTDC = $230,000 $181,000 $193,000 UT F&A $110,400 $86,880 $92,640 Total Costs $375,500 $351,880 $357,640

19. Sample Multi-Year Detailed Budget Year 01 Year 02 Year 03 Direct $350,000 $350,000 $350,000 Equip 10,000 25,000 0 Sub1 over$25K 25,000 (50K) 50,000 (50K) 50,000(50K) Sub2 over$25K 0 (17K) 9,000 (17K) 17,000(17K) Sub3 over$25K 0 (10K) 0 (10K) 5,000(10K) MTDC = $315,000 $266,000 $278,000 UT F&A 151,200 127,680 133,440 Total Costs $501,200 $477,680 $483,440

23. ORA Contacts egrants@utmem.edu Connie Bozant – 901 448-4188 Ginny Geer 901 448-1668 –vgeer@utmem.eduvgeer@utmem.edu Melanie Luchs – 901 448-3303 –mluchs@utmem.edu Debbie Smith – 901 448-4823 –dsmith@utmem.edudsmith@utmem.edu

24. ORA Web Site http://www.utmem.edu/research/resear ch_administration/