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Budget Information - Indirect Costs, Fringe Benefits, Tuition, Animal Care Per Diem ChargesUpdated Budget Template - Click here
INDIRECT COST (F&A) RATES The University's Indirect Cost Rate Agreement dated August 22, 2007 is effective until amended after July 1, 2008. The cognizant federal agency for the agreement is U.S. Department of Health and Human Services (DHHS).
Indirect cost rates: In most instances, to be applied to all budget items except capital expenditures (equipment $5,000 or more per unit), tuition remission, the portion of each individual subcontract in excess of $25,000, charges for patient care, rental costs of off-site facilities, and scholarships and fellowships. Off-campus rate is applied in cases where rent for off-campus facilities is budgeted as a direct cost. Indirect cost rate for TN State Agencies and Local Governments: 15%. FRINGE BENEFIT RATES FOR UNIVERSITY OF MEMPHIS EMPLOYEES ![]() -All Salaried Employees, monthly: 31.5% (includes academic year and summer/extra compensation) -All Hourly Employees, bi-weekly: 52.4% (includes overtime) -Temporary Employees: 7.7% (hired for 6 months or less)
-Students: 0.0% (must be enrolled half time)
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The University of Memphis • Research Support Services • Administration Building 315 • Memphis, TN 38152 • Phone: (901) 678-2533 • Fax: (901) 678-2199 |