Current and Historical Facilities and Administrative (F&A) Rates
The MIT fiscal year runs from July 1 to June 30. Click on the fiscal year for the applicable rate agreement.
|Research Accounts (1)||Fund Accounts (2)|
(1) F&A rates are applied to a modified total direct costs (MTDC) base.
(2) F&A rates are applied to all Salaries & Wages and associated Employee Benefits, excluding all faculty and students, plus 10% on a non-personnel fund-fee base.
Overview of the F&A Rate Process
- Allowable indirect costs are assigned to one of the Facilities and Administrative (F&A) cost pools
- Each F&A pool is allocated across three Direct Cost Objectives (functions):
- The F&A rate is equal to the total F&A costs allocated to research divided by the modified total direct costs (MTDC) of research
- The F&A cost charged to a project is equal to the F&A rate times the MTDC of the sponsored research project
- See a more detailed description of the F&A rate process.