The Information Sheet

Effective 6/01/2022

Type	Rate
Research-Federal	45%
Private- Industry-sponsored	54.73%
Other Institutional Activities	35.5%
Off-campus	26%	Off-campus rate details
Off-campus Other	26%
CESU (MTDC)	17.5%
National Park Service, including YNP	17.5%
USGS - MT Co-op Fisheries	15%
State Agencies	25% of total direct costs*

*unless federal pass-through, then full federal rate applies

Under the Uniform Guidance, the federally negotiated F&A rate for subcontractors must be honored. 10% de minimis rate is allowed for entities without a federally negotiated rate agreement. MSU's negotiated F&A rate must be accepted by all agencies unless restricted by statute, program or regulation. Refer to solicitation (RFP, RFQ, RFA, or BAA)

Modified Total Direct Costs (MTDC) Base

MSU's Modified Total Direct Costs can be calculated by deducting the following items from the total direct costs:

• Individual equipment items exceeding $5,000
• Capital Expenditures including leases
• Subcontract expenditures exceeding $25,000
• Student tuition remission (awards)
• Participant support costs

Federal Maximums

Agency	Description	Amount	Effective Date (MM/YY or MM/DD/YY)
NSF	Maximum daily consulting rate	$634	01/14
NIH	Maximum annual salary	$203,700	01/22
EPA	Maximum hourly rate	$74.50	05/31/11

Date of IDC (F&A) Rate Agreement 06/01/22

Cognizant Agency

DHHS, Jeanette Lu, 90 7th Street, Suite 4-600, San Francisco, CA 94103

Phone: 415-437-7820

E-mail: dcasf@psc.hhs.gov

Dates of Assurances of Compliance   09/02/77 Title VI, Civil Rights 06/06/65 Title IX, Sex Discrimination 07/21/76 FIPS State Code 30

MSU Federal-wide Assurance Numbers Human Subjects 00000165,   IRB #00000799 Animal Welfare Assurance # D16-00379 (A3627-01) FICE Code 002532 SAM Registration 3/6/02, expires 02/15/2025 USDA Registration Number 81-R-0002

The following fringe benefits are treated as direct costs: FICA, Workers Compensation, Unemployment Compensation, Health Insurance and Retirement (TRS/PERD and TIAA/CREF).  Additionally, benefit estimates and charges on OSP funds include termination leave accruals (term pool) as well as annual and sick leave accruals (leave pool).

Employee Benefit Estimates	FY’24
Category	Rate
Faculty	40%
Professional	42%
Classified	52%
Post-docs	49%
Student Benefit Estimates
Category	Rate
Students when registered full-time	1%
Hourly (part-time, less than 6 credits)	9%

Benefit estimates are for budgeting purposes. Actual benefit percent varies with each employee. Employees at less than 1.0 FTE will be higher than stated. Contact OSP for additional information.

Budget Office Benefit Calculator has a Benefits Calculator here: https://www.montana.edu/budget/documents/Benefits%20Computation%20Template.xlsx

Lodging Allowances, Mileage Rates & Meal Per Diems

Please see "Travel Recap Information" on the UBS Forms page.

Actual costs allowed for lodging in high-cost cities and foreign travel rates are available on the web at https://www.gsa.gov/travel/plan-book/per-diem-rates (will open in a new window)

International Travel Compliance