Rates

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Introduction

All federal and many non-federal sponsors recognize the need to reimburse not only the direct costs of research but also the indirect costs associated with the research. Indirect costs are known as Facilities and Administrative (F&A) costs and are expressed in terms of a rate. The F&A rate is applied to eligible direct costs. For more information on the application of  F&A rates, see Budget Components in the Research Administration section of this website.

In addition to the F&A rate, this page contains other rates that are applicable to sponsored projects and other types of institutional activities.

Facilities and Administrative (F&A) Cost Rates

F&A Cost Rates Table

Fiscal
Year		 Organized
Research		 Sponsored
Instruction		 Other Sponsored
Activity		 Animal
Care		 Agrmnt
Date

 

 

 On  Off On  Off On  Off VSC

 

 
FY26 (Predetermined) 54.0% 28.8% 42.2% 31.5% 41.6% 28.7% 89.3% 8/29/24
FY25 (Predetermined) 54.0% 28.7% 40.4% 31.6% 41.0% 28.8% 90.2% 8/29/24
FY24 (Predetermined) 54.4% 29.3% 40.8% 30.5% 40.3% 27.3% 78.7% 8/30/22
FY23 (Predetermined) 55.3% 29.4% 41.0% 30.5% 40.5% 27.3% 79.2% 8/30/22
FY22 (Final) 57.4% 29.2% 35.0% 27.7% 36.0% 29.2% 72.0% 9/30/20
FY21 57.7% 29.3% 35.0% 27.7% 35.9% 29.2% 75.0% 9/30/20
FY20 57.7% 29.2% 38.1% 28.7% 38.8% 28.6% 81%* 8/27/19
FY19 (Final) 56.5% 29.3% 37.7% 28.6% 37.8% 28.4% 79.6%* 8/27/19
FY19 (Prov.) 56.5% 29.3% 37.7% 28.6% 37.8% 28.4% 79.6%* 9/13/18
F&A Cost Rates before FY19
Fiscal
Year
Organized
Research
Sponsored
Instruction
Other Sponsored
Activity
Animal
Care
Agrmnt
Date

 

 

 On  Off On  Off On  Off

 

 

 

 
FY18 57% 30% 56% 30.30% 38% 28.50% 83%* 8/2/16

FY17 

 

 57% 30% 56% 30.30% 38% 28.50% 83%* 8/2/16
FY16 58% 30% 56% 30.30% 38% 28.50% 83*% 5/20/15
FY15 59% 30% 55.35% 30.15% 38.47% 28.42% 80*% 5/20/15
FY14 60.5% 30.4% 57.5% 36.3% 61.6% 36.9% 77.9% 8/19/13
FY13 57.0% 30.2% 59.8% 32% 46.0% 31.0% 71.6% 8/19/13
FY12 57.00% 30.20% 61.00% 32.00% 46.00% 31.00% 84.0% 8/5/11
FY11 56.60%  30.50%1  61.00%1 32.00% 46.00%1 31.00% 84.00% 8/5/11
Footnote1 FY11 final rates increased from provisional rates. Stanford waived OR off to 30%; SI on waived to 60 % OSA-on waived to 40%
FY10 60.00% 30.00% 54.00% 26.50% 32.50% 26.60% 81.00% 10/10/08
FY09 60.00% 30.00% 44.30% 26.50% 32.00% 26.60% 79.00% 10/10/08
FY08 58.00% 30.00% 42.00% 26.60% 36.50%

 

 

 78.00% 8/31/06
FY07 56.50% 30.00% 41.50% 26.60% 36.50%

 

 

 78.00% 8/31/06
FY06 56.00% 28.00% 40.00% 27.00% 35.40%

 

 

 76.50% 7/1/04
FY05 57.00% 28.00% 40.00% 27.00% 35.40%

 

 

 76.50% 7/1/2/04
FY04 60.00% 30.00% 43.00% 27.30% 33.00%

 

 

 77.50% 9/18/02
FY03 58.00% 30.00% 43.00% 27.30% 33.00%

 

 

 77.00% 9/18/02
FY02 57.00% 30.00% 40.00% 27.00% 26.00%

 

 

 79.00% 7/6/02
FY01 57.00% 30.00% 40.00% 27.00% 26.00%

 

 

 77.70% 7/6/02
FY00 56.40% 30.00% 41.00% 27.20% 27.20%

 

 

 77.70% 10/4/99
FY99 55.30% 30.10% 38.50% 27.20% 24.70%

 

 

 77.70% 6/28/99
FY98 55.00% 29.60% 37.50% 27.00% 24.00%

 

 

 77.70% 6/9/98
Notes

See Rate Agreements for copies of the Negotiated Agreements

See Application for method of applying and charging rates 

* Animal Care Rate: The Veterinary Service Center (VSC) waived the final FY2025 Animal Care Rate from 90.2% to 80.9%. The 80.9% rate in FY2025 is charged on all purchases of services from the VSC. The VSC will determine the FY2026 actual charge rate next August. The VSC F&A rates are determined and charged on a fiscal year basis. The “fixed for life” rule is not applicable to VSC F&A rates.  

How F&A Rates Are Calculated

Stanford University's Facilities and Administrative (F&A) costs, which are synonymous with "indirect" costs, are developed under the requirements of the U.S. Office of Management and Budget.

Stanford negotiates F&A rates or amounts with the Federal Government for the following cost incurring activities:

  • Organized Research (On-campus and Off-campus)
  • Sponsored Instruction (On-campus and Off-campus)
  • Stanford Linear Accelerator Center
  • Other Sponsored Activities (On- campus and Off- campus)
  • Animal Care

The F&A cost pools are mandated by regulation. They are comprised of the following categories of costs:

DEPRECIATION, including buildings, land improvements and equipment.

OPERATION & MAINTENANCE, which includes costs incurred for the administration, supervision, operation, maintenance, preservation and protection of the institution's physical plant. It includes utilities, repair and maintenance, insurance, public safety, environmental health and safety, etc.

GENERAL & ADMINISTRATIVE, which includes costs incurred for the general executive and administrative offices of the University, and other expenses of a general nature. They include Faculty & Staff Services, Controller's Office, President & Provosts' offices, etc.

SPONSORED PROJECTS ADMINISTRATION, which includes those costs incurred by separate organizations primarily to administer sponsored projects. It includes costs incurred various research administration offices.

DEPARTMENTAL ADMINISTRATION, which includes those costs incurred for administrative and supporting services that benefit common or joint departmental activities or objectives in dean's offices, academic departments and divisions, organized research institutes, study centers and research centers.

STUDENT ADMINISTRATION AND SERVICES, which includes those costs incurred for the administration of student affairs and for services to students, including expenses of such activities as the Dean of Students, admissions, registrar, counseling and placement services, student advisors, student health services, etc.

LIBRARY, which includes those costs incurred for the operation of the library system, including the cost of books and material.

Rate Agreements
Application

FY 25 & 26 Final Facilities and Administrative (Indirect Cost) Rates Memo from Stella Hu

FY 23 & 24 Predetermined Facilities and Administrative (Indirect Cost) Rates Memo from Stella Hu

FY 21 & 22 Final Facilities and Administrative (Indirect Cost) Rates Memo from Stella Hu

FY 19 & 20 final Facilities and Administrative (Indirect Cost) Rates Memo from Stella Hu

FY19 Provisional Rates Agreement: Memo from Stella Hu sent on September 13, 2018

FY17 & FY18 Facilities and Administrative (Indirect Cost) Rates Memo from Thomas Wong sent on August 3, 2016

FY 15 & 16 final Facilities and Administrative Rates

  1. FAQs on Final FY15/16 F&A Rates
  2. May 27, 2015 Memo from Thomas Wong announcing FY15 and FY16 final Facilities & Administrative rates
  3. View the Burden Expenditure Mapping Schedule

If you have question about the implementation of F&A rates please contact OSR or RMG

 

 

Fringe Benefit Rates

Fringe Benefit Rates Table

Fiscal Year Regular Post Docs Graduate RA/TA Contingent TGP
FY25 (FINAL) 28.6%1 24.6% 6.8% 8.5% 3.0%
FY24 (FINAL) 28.4%1 28.5% 6.1%2 7.7% 2.8%
FY23 (FINAL) 28.7%1 25.1% 5.9%2 6.9% 2.20%
FY22 (FINAL) 29.7%1 25.3% 5.3% 7.9% 3.45%
FY21 (FINAL) 29.0%1 25.1% 5.3% 8.1% 3.25%
FY20 (Final) 29.21% 24.3% 5.1% 7.9% 1.35%
FY20 (Provisional) 29.2%1 24.3% 5.1% 7.9% 1.35%
FY19 (Final) 29.2%1 25.4% 5.1% 8.4% 1.75%
FY19 (Provisional) 29.2%1 25.4% 5.1% 8.4% 1.75%
Fringe Benefit Rates before FY19
Fiscal Year Regular Post Docs Graduate RA/TA Contingent TGP
FY18 29.9%1 23.5% 5% 8.5% 1.60%
FY17 30.7%2 22.6% 5.4% 8.4% 1.75%
FY16  30.6% 24.3% 5.2% 8.8% 1.85%
FY15 30.6% 24.3% 5.2% 8.8% 1.85%
FY14 29.2% 27.9% 4.8% 8.4% 1.85%
 FY13 29.5%   28.4% 5.0% 8.2% 1.75%
FY12 30.40% 22.50% 4.70% 7.90% 1.60%
FY11 31.10% 19.80% 4.40% 8.30% 1.40%
FY10 30.60% 21.60% 5.00% 8.50% 1.40%
FY09 28.10% 20.70% 4.60% 7.70% 1.75%
FY08 27.90% 20.80% 4.00% 7.60% 1.75%
FY07 29.70% 20.10% 3.80% 8.40% 1.75%
FY06 30.50% 18.40% 3.70% 8.50% 1.45%
FY05 30.50% 19.10% 3.40% 8.90% 1.20%
FY04 29.00% 18.70% 3.50% 9.10% 1.20%
FY03 24.80% 14.80% 3.30% 8.10% 1.20%
FY02 24.00% 11.60%

 

 

 8.10% 1.45%
FY01 24.10% 13.50%

 

 

 8.50% 1.45%
FY00 24.10% 13.20%

 

 

 8.40% 1.45%
FY99 24.80% 13.60%

 

 

 8.40%

 

 
FY98 25.30% 15.60%

 

 

 8.40%

 

 
Note

Note 1:  This does not include the supplemental rate charged against Regular Benefits-Eligible employee salaries for non-government projects/accounts only. The largest program included in the supplemental rate is the tuition grant program (TGP). Also included are university-wide programs that benefit faculty and staff. Please contact Neil Hamilton at neil.hamilton@stanford.edu of the University Budget Office for questions related to the TGP and supplemental rate.

Tuition Grant Program Fringe Rate

Fringe Benefit rates do not include the Tuition Grant Program fringe rate. The Tuition Grant Program (TGP) fringe rate is assessed on regular benefits-eligible salaries charged to all non-government funded PTAs including sponsored projects, operating budgets and auxiliary PTAs. The TGP rate is applied to regular benefits eligible employee salaries paid by non-government sponsors in addition to the fringe benefit rate. The TGP rate contributes to the University's fund for continuation of the Tuition Grant Program for children of faculty and staff. For further information on the TGP rate, please contact the University Budget Office.

Note 2:  Starting Sept. 1, 2022, Stanford increased the subsidy for Cardinal Care health insurance from 50% to 100% for graduate students who are supported on research and teaching assistantships at 25% level or higher (or fellowships at a comparable level) and who are in good academic standing. RAs and TAs with a <25% appointment will receive a 50% subsidy.

To fund the increased subsidy for RAs/TAs, an additional supplemental fringe rate is charged on graduate RA/TA salaries as a separate item on a different expenditure type (ET 51785).  However, to protect sponsored research budgets, this supplemental rate is only charged on non‐sponsored PTAs.

Full accounting details for these expenses including can be found on the Fingate website under Accounting for Increased Graduate Cardinal Care Subsidy.

More information about the Cardinal Care subsidy can be found on the Financial Aid Office website.

How Fringe Rates are Calculated

Stanford uses multiple fringe benefits rates developed under the requirements of 2 CFR 200). Since September 1, 2002, Stanford has used four different rates for different categories of employees, as described below.

Each rate is calculated by the development of a pool of fringe benefits costs (the numerator) and of a salary and wage base (denominator). The pool consists of costs for the benefits provided to a particular category of employees. When the pool is divided by the base applicable to that category of employees, a rate results; this rate represents the percentage that must be added to employees’ salary and wage dollars.

The categories of employees having separate fringe benefits rates are as follows: 1. Regular Benefits-Eligible Employees; 2. Post-Doctoral Affiliates; 3. Contingent (casual or temporary) Employees; and 4. Graduate Research and Teaching Assistants. (Other student salaries have a benefits rate of zero.)

Regular benefits-eligible employees are those faculty and staff who hold an appointment of at least six months (four months for bargaining unit employees) for at least 50% time and thus are eligible for Stanford’s retirement and health and welfare benefits programs. Post-doctoral affiliates are advanced nonmatriculating students employed by Stanford to perform services related primarily to Stanford research projects. Contingent employees are those whose appointments are too brief (i.e., less than six months, or four months for bargaining unit employees) or too few hours (i.e., less than 50% time) to make them eligible for regular benefits. Graduate research and teaching assistants (RAs and TAs) are students whose RA or TA appointments are at least 25% (for the full University contribution to the cost of student health insurance) or 10% (for a half contribution by the University).

Regular benefits-eligible salaries charged to government-funded PTA’s, academic service centers and sponsored project cost sharing PTA’s are exempt from the TGP charge.

The TGP charge is subject to facilities and administrative costs (F&A) and infrastructure charges. The TGP charge appears in expenditure type 51770 FRINGE BENEFITS TGP.

If you have any questions or need more information about the application of the TGP Fringe Benefit Rate, please contact the University Budget Office or, Research Administration Policy and Compliance, at extension 3-9102.

Other registered Stanford undergraduate and graduate students have no benefits charges applied against their wages; this is because these students receive no fringe benefits. Students who are employed by the University during a quarter in which they are not registered (including summer quarter) must be classified as contingent employees until they are registered again.

The fringe benefits pool comprises the following categories of cost:

RETIREMENT PROGRAMS, including social security, contributory plans, early retirement incentive programs, etc.

INSURANCE PROGRAMS, including health, dental, group life, disability, workers’ compensation, unemployment compensation, post-employment medical, travel insurance, and other.

MISCELLANEOUS PROGRAMS, including staff development, severance pay, sabbaticals, benefits counseling, etc.

TUITION GRANT PROGRAMS (TGP), for children of eligible faculty and staff, was included in the negotiated fringe benefits pool through Fiscal Year 1999, but has since been distributed by means of a separate charge against non-government salaries only.

The salary bases for fringe benefits consist of all salaries and wages paid to each category of employee. Sabbatical and long-term disability payments, which are themselves fringe benefits, are not included in any salary base.

Stanford’s fringe benefits rates are established under 2 CFR 200., “Negotiated fixed rates and carry-forward provisions,” which provide for the negotiation of fixed rates in advance for a fiscal year. Any over- or under-recovery for that year is included as an adjustment to the appropriate fringe benefits rate for a subsequent year.

Tuition Grant Program

The University applies the TGP  rate to regular benefits-eligible salaries to support the costs of the Tuition Grant Program (Admin Guide Memo 2.3.3, "Tuition Privileges").

Effective September 1, 1999, the Tuition Grant Program (TGP) fringe rate is assessed on regular benefits-eligible salaries charged to all non-government funded PTA’s including sponsored projects, operating budgets and auxiliary PTAs.

Rate Agreements

FY25 Fixed Staff Benefits Rate Agreement with ONR dated August 20, 2024

FY24 Fixed Staff Benefits Rate Agreement with ONR dated August 25, 2023

FY23 Fixed Staff Benefits Rate agreement with ONR dated August 3, 2022

FY22 Fixed Staff Benefits Rate agreement with ONR dated August 11, 2021

FY21 Fixed Staff Benefits Rate agreement with ONR dated September 16, 2020

FY20 Final Fixed Rate agreement with ONR dated January 31, 2020

FY20 Provisional Rate agreement negotiated with ONR: Agreement dated September 10, 2019

2019 Final Rate agreement negotiated with ONR: Agreement dated August 22, 2019

FY2019 Provisional Rate agreement negotiated with ONR: Agreement dated September 13, 2018

FY2018 Final Staff Benefits and Leave rate agreement negotiated with ONR: Agreement March 5, 2018

FY2018 Provisional Staff Benefits and Leave rate agreement negotiated with ONR: Agreement August 30, 2017

FY2017 Final Staff Benefits and Leave rate agreement negotiated with ONR: Agreement September 12, 2016  (you must download free adobe certificate reader to view the signed bilateral agreement)

FY2016 Final Staff Benefits and Leave rate agreement negotiated with ONR: Agreement April 22, 2016

FY2016 Provisional fringe benefits rate agreement negotiated with ONR:  Agreement 9/12/2014

FY2015  final fringe benefits rate agreement negotiated with ONR: Agreement 9/12/14

FY2014 final fringe benefits rate agreement negotiated with ONR: Agreement

FY2013 final fringe benefits rate agreement negotiated with ONR Agreement

FY2012 fringe benefits rate agreement negotiated with ONR  Agreement

FY2011 fringe benefits rate agreement negotiated with ONR Agreement

 

 

Vacation Accrual / Disability Sick Leave Rates

Vacation Accrual / Disability Sick Leave Rates Table

Fiscal Year Exempt  Non-Exempt Bargaining Unit
FY25 (FINAL) 8.7% 8.7% 8.7%
FY24 (FINAL) 8.9% 8.9% 8.9%
FY23 (FINAL) 8.8% 8.8% 8.8%
FY22 (FINAL) 8.6% 8.6% 8.6%
FY21 (FINAL) 8.9% 8.9% 8.9%
FY20 (FINAL) 8.7% 8.7% 8.7%
FY20 (PROV.) 8.7% 8.7% 8.7%
FY 19 (FINAL) 8.8% 8.8% 8.8%
FY19 (PROV.) 8.8% 8.8% 8.8%
Vacation Accrual / Disability Sick Leave Rates before FY19
Fiscal Year Exempt  Non-Exempt Bargaining Unit
FY 18 8.77% 8.77% 8.77%
FY17 8.9% 7.7% 7.7%
FY16 8.9% 7.7% 7.7%
FY15 8.9% 7.7% 7.7%
FY14 8.9% 7.7% 7.7%
FY13 8.70% 7.60% 7.60%
FY12 8.90% 8.00% 8.00%
FY11 8.80% 7.60% 7.60%
FY10 8.60% 7.20% 7.20%
FY09 8.70% 7.25% 7.25%
FY08 8.85% 7.50% 7.50%
FY07 8.65% 7.35% 7.35%
FY06 8.60% 7.15% 7.15%
FY05 8.80% 7.40% 7.40%
FY04 8.65% 7.45% 7.45%
Notes

For more information on how Vacation Accrual and/or Disability Sick Leave rates will impact a sponsored award, visit the ORA Budgets and Budget Justifications webpage.

Do not show or include Vacation Accrual and/or Disability Sick Leave Rates in your proposal budget. 

When budgeting staff project personnel that accrue vacation and sick leave include in the budget justification:

"Stanford's agreement with the Office of Naval Research provides for xx% vacation accrual/disability sick leave (DSL) for exempt employees and non-exempt employees.  The vacation accrual/DSL rates will be charged at the time of the salary expenditure.  No salary will be charged to the award when the employee is on vacation."

These rates do not apply to SLAC


About

Stanford provides vacation to its regular staff employees. The accrual rates enable Stanford to charge the appropriate funding source for the vacation earned by benefits-eligible staff as they are working. The rates will charge vacation as it is earned, rather than as it is taken. Application of the rates will build a central university fund to pay for vacation salary when staff either take vacation or leave the University.

For more information on how Vacation Accrual and/or Disability Sick Leave rates will impact a sponsored award, visit the ORA Budgets and Budget Justifications webpage.

NOTE: Faculty members do not accrue vacation leave or sick leave. Short absences for personal business, illness, jury duty, military duty, and similarly limited absences normally are with full salary. Under conditions specified in the Faculty Handbook, sabbatical leave may be granted by a school dean.

These rates do not apply to SLAC

 

 

Other Rates

Other Rates Table

Fiscal Year Graduate Student Stipend
Health Insurance Recovery		 Infrastructure SIP
FY24 12.5%1 8.0% 4.6%
FY23 12.0%1 8.0% 4.6%
FY22 6.0% 8.0% 4.6%
FY21 6.0% 8.0% 4.6%
FY20 6.0% 8.0% 4.6%
FY19 6.5% 8.0% 4.6%
Other Rates before FY19
Fiscal Year Graduate Student Stipend
Health Insurance Recovery		 Infrastructure SIP
FY18 6.5% 8.0% 4.6%
FY17 6.5% 8.0% 4.6%
FY16 6.5% 8.0% 4.6%
FY15 6.25% 8.0% 4.6%
FY14 6.0% 8.0% 4.6%
FY13 5.5% 8.0% 4.6%
FY12 5.25% 8.0% 4.6%
FY11 5.25% 8.0% 4.6%
FY10 5.50% 8.0% 4.6%
FY09 5.50% 8.0% 4.6%
FY08 5.25% 8.0% 4.6%
FY07 5.25% 8.0% 4.6%
FY06 5.00% 8.0% 4.6%
FY05 4.00% 6.0% 4.6%
FY04 4.00% 6.0% 4.6%
FY03 3.70% 6.0% 4.6%
Note

Note 1:  Starting Sept. 1, 2022, Stanford increased the subsidy for Cardinal Care health insurance from 50% to 100% for graduate students who are supported on research and teaching assistantships at 25% level or higher (or fellowships at a comparable level) and who are in good academic standing.

Full accounting details for these expenses can be found on the Fingate website under Accounting for Increased Graduate Cardinal Care Subsidy.

More information about the Cardinal Care subsidy can be found on the Financial Aid Office website.

Student Stipends

Graduate student fellowship stipends charged to the expenditure types noted below and paid by internal sources of funds are assessed GSS to help subsidize their health care benefit.  The subsidy appears on expenditure statements in expenditure type 57640 GS Health Insurance Recovery. The financial system automatically applies the surcharge to eligible transactions in the form of a rate.

Both the surcharge and RA/TA fringe subsidize eligible graduate student Cardinal Care health insurance. The Provost’s Office reviews and adjusts the GSS rate as necessary each fiscal year.  

Expenditure Types Subject to GSS

Exp Type Description
57340 GFS STANDARD CHGS

57510

57520

GRADUATE STUDENT STIPEND

GFS GRD STU SUPPLY TRAVEL STPD

In general, stipend payments (charged to the expenditure types listed above) from Stanford operating budget PTAs, or from School or Department PTAs, will be assessed the GSS rate.   

All fellowships awarded by external sources, where the awards, projects and tasks are established by the Office of Sponsored Research are EXCLUDED from the application of this surcharge (award range PAAAA-VZZZZ).  In addition, no GSS is applied on cost sharing PTAs, miscellaneous receivables, capital projects, service centers or auxiliaries.

Fellowship stipends paid to Postdoctoral Scholars (expenditure type 57840) and to non-matriculated students including Visiting Researchers (expenditure type 57860) are NOT charged the GSS rate, as neither of these groups receives a Cardinal Care subsidy.

Institutional Allowances

Some externally-funded fellowships, such as NIH Training Grants or NSF Fellowships, provide an institutional allowance for the benefit of the fellow.  This allowance is exempt from GSS. When the Office of Sponsored Research (OSR) transfers this allowance to a departmental PTA, the PTA is exempt from the GSS surcharge.  Expenditures subject/not subject to GSS should not be commingled in the same PTA.

Implementing Infrastructure

Implementing the Revised Infrastructure Charge (ISC) Policy More information about this policy can be found in the Stanford Administrative Guide 8.3.1

August 31, 2005 Rev: November 8, 2010

The Board of Trustees of Stanford University approved a revised infrastructure policy in October 2004.The revised policy, effective September 1, 2005, increases the infrastructure charge from 6% to 8% for both new and existing funds. For designated funds, the infrastructure charge will be applied at the time funds are received from all external revenue sources. For restricted funds (expendable gift funds, endowment income funds and sponsored project funds that carry an F&A rate of 0%), the infrastructure charge will be applied at the time funds are expended or transferred.

Gifts for building projects are waived from the infrastructure charges. Gifts of donated capital equipment are waived from infrastructure. However, restricted funds used to purchase capital equipment will be assessed ISC.

The infrastructure charge collected from non formula schools will be credited 75% to a central university PFOO (controlled by the budget office) and 25% to a central PFOO owned by the budget unit involved in the transaction. The infrastructure charge collected from formula schools and auxiliaries will be credited directly to a central PFOO belonging to the formula school or auxiliary.

Any exceptions to the policy require approval of both the Provost and the CFO and are to occur rarely, if at all.

This guide provides additional detail implementing Administrative Guide Memo 3.3.1 Infrastructure Charges.

Infrastructure Charge

Awards are subject to the revised infrastructure policy as follows (see additional guidelines concerning sponsored projects below):

  • Designated funds are assessed the infrastructure charge on revenue in General Ledger codes 43xxx, 44xxx and 46xxx. The charge will appear on the fund statement only in General Ledger codes 48990 or 48992.  
  • Expendable gift and endowment income funds are assessed the infrastructure charge on expenditures and fund transfers including transfers to operating budgets and designated funds. The charge on expenditures will appear in expenditure types 58915 or 58935 on the expenditure statement. The charge on fund transfers will appear in General Ledger codes 49710 or 49720 on the fund statement only. Expendable gift and endowment income funds marked "Donor Exempt" prior to September 1, 2005 are waived from infrastructure. All other expendable gift and endowment income funds are subject to the revised infrastructure policy.
  • Non-government and foreign government sponsored project awards are assessed the infrastructure charge on expenditures. The charge on expenditures will appear in expenditure types 58915 or 58935.
  • Operating budgets, budget pools, service centers, auxiliaries, miscellaneous receivables, reserves, pending funds, U.S. government sponsored projects, University Research, plant, student loans, agency and living trust funds/awards and the SLAC National Accelerator Laboratory are waived from infrastructure by the revised policy.
  • The utility charge is discontinued.

The following schedules define the revised infrastructure process in detail:

 

Infrastructure Exemptions and Waivers

Any exceptions to the revised ISC Policy require approval of both the Provost and CFO and are to occur rarely, if at all. If the source of funds, typically a donor or sponsor, will not pay the infrastructure charge, the department or office may request to pay the charge themselves by applying to the Budget Office for permission to use an alternate PTA (project/task/award). Departments must use the "Request for Infrastructure Exemption" form. The alternate source of funds must be able to support an expense of this nature. Designated, endowment income or expendable funds may be used. Sponsored projects may not be used. See additional guidelines concerning sponsored projects and exemptions below. If the exemption is not granted by the Provost and the Chief Financial Officer, the funds must be refused.

Any questions about requesting a waiver to the ISC Policy should be directed to Dana Shelley in the Budget Office at ext 5-1256.

A waiver of F&A (indirect costs) granted by the Dean of Research does not waive infrastructure.

Infrastructure and Sponsored Projects

The revised Infrastructure Charge Policy applies to sponsored project awards assessed an F&A rate of 0%. Awards with F& A rates between 0% and 8% are not charged infrastructure but instead are charged their negotiated F&A rates.

However, all sponsored projects awards with award start dates prior to 9/01/05 and awards made in response to previously-submitted sponsored projects proposals will continue to be subject to the prior ISC policy until the end of their competitive segment. At the time these projects are renewed, funding must be requested using the revised ISC guidelines.

Sponsored project awards are subject to the revised Infrastructure Charge Policy as follows:

  • The infrastructure charge is waived on all U.S. government - funded sponsored project awards. This includes awards directly funded by a federal, state or local governmental agency and awards that are funded on a “flow-through” basis using government monies.
  • The infrastructure charge is exempted (e.g., an alternate PTA is provided by the PI/department to pay the ISC charge) on all non-government sponsored project awards where the sponsor has a written policy stating that it does not pay indirect costs.
  • Effective 9/1/05, if a sponsor/program is not waived or exempted under the rules listed above, the PI/administering department must include the infrastructure charge in their proposal/budget request to the sponsor. Institutional officials are responsible for reviewing proposals to make sure that the charge has been included, prior to endorsing the proposal on behalf of Stanford, or that an approved “exemption” (see below) is on file.
  • If a sponsor/program is not exempted as outlined above, the department may request to pay the infrastructure via an alternate PTA by submitting a "Request for Infrastructure Exemption" form to the Provost Office. Exemptions must be approved in advance of submission of a proposal.
  • Unobligated funds remaining at the expiration of a fixed price sponsored project that are transferred to a departmental PTA on or after September 1, 1999, are not subject to the infrastructure charge provided the funds were assessed an F&A rate of 8% or greater. These funds are transferred to a departmental PTA, less the facilities and administrative costs (formerly referred to as indirect costs) that would have been assessed on additional project expenditures.
  • Institutional allowances associated with fellowships are exempt from infrastructure. Best practices recommend the institutional allowance should be spent on the sponsored award. However, the schools and departments may transfer the allowance to an existing PTA where the expenditure will not be assessed infrastructure. Please contact your OSR representative for additional guidance.

For questions about infrastructure charge policy, exemptions or waivers, contact Dana Shelley. For questions related to sponsored projects please contact Vrinda Gopal. For all other inquiries, please call your Fund Accounting representative or the Manager of Fund Accounting in the Controller's Office.

SIP

The Stanford Infrastructure Program (SIP) consists of projects and programs proposed and developed for the betterment and general support of the University's academic community and its physical plant. The infrastructure system directly supports the academic missions of teaching and research and the overall vitality of the institution. This infrastructure will be developed as necessary to improve public safety and service and to promote conservation in land use and resources.

For more information on SIP go to Administrative Guide Memo 8.3.1.

 

 

Non-Sponsored Receivables Rates

Non-Sponsored Receivables Rates Table

Fiscal Year External, higher-education users
paying with non sponsored funds		 Affiliated users/Waived rate  All other external users 
FY26 (Predetermined) 54.0% (MTDC) 8%* (TDC) 54.0% (MTDC)
FY25 (Predetermined) 54.0% (MTDC) 8%* (TDC) 54.0% (MTDC)
FY24 (Predetermined) 54.4% (MTDC) 8%* (TDC) 54.4% (MTDC)
FY23 (Predetermined) 55.3% (MTDC) 8%* (TDC) 55.3% (MTDC)
FY 22 (FINAL) 57.4% (MTDC) 8%* (TDC) 57.4% (MTDC)
FY 21 (FINAL) 57.7% (MTDC) 8%* (TDC) 57.7% (MTDC)
FY20 57.7% (MTDC) 8%* (TDC) 57.7% (MTDC)
FY19 56.5% 8%* 56.5%
Non-Sponsored Receivables Rates before FY19
Fiscal Year External, higher-education users
paying with non sponsored funds		 Affiliated users/Waived rate  All other external users 
FY 18 8% 0% 57%
FY17 8% 0% 57%
FY16 8% 0% 58%
FY15 8% 0% 60.5%
FY 14 8% 0% 60.5%
FY 13 8% 0% 57%
FY12 8% 0% 57%
FY11 8% 0% 58% (2a)
FY10 8% 0% 60%
FY09 8% 0% 60%
FY08 8% 0% 58%
FY07 8% 0% 56.5%
FY06 8% 0% 56%
FY05 8% 0% 57%
FY04 8% 0% 60%
Notes 

*The FY 2023 and 2024 Stanford Affiliate Rate for Stanford Affiliate external customers/users remains at 8% Total Direct Costs for service centers, cores/shared facilities in departments, schools, labs, institutes, and centers. The Stanford Affiliate Rate is not applicable to the Veterinary Service Center (VSC). Use the published VSC rates for external users of the Veterinary Service Center.

The four Stanford Affiliate groups are:

·       Carnegie Institution for Science on Stanford campus

·       Howard Hughes Medical Institute (HHMI) on Stanford campus

·       Palo Alto Veterans Institute for Research (PAVIR)

·       VA Palo Alto Health Care System (VAPAHCS)

 

Memo regarding FY21 Non-Sponsored Receivables Rates                                                      

Need Help?  Contact Kathie A. Kern

 

Please review the Policy on Non-Sponsored Receivables Rates.

Expenditure type 56910, Facilities and Admin Charge, is used to charge these rates.

Burden Schedules

Burden Schedule Type

Description
CO_AR_08 8% rate on MTDC base
CO_AR_NEGOTIATED Fiscal, research, on campus ONR negotiated rate on MTDC base
CO_AR_00 0% rate (waived)

 

 

Converged Communications Fee - School of Medicine Only

On 9/1/2012, the SoM implemented a Converged Communications Fee for distributing the desktop phone service costs back to individual units/departments. This was in response to the University’s announcement that they would no longer bill desktop phone services directly to individual departments/units through monthly detailed statements. Instead, the desktop phone service is now charged in a single lump sum to a SoM Dean’s Office fund and the SoM distributes the desktop phone service costs back to individual units/departments through the charging of the Converged Communications Fee .

View Origin of Fee

View Mapping and Fee

Graduate Student Assistantship Salary and Tuition Allowance

Stanford University's Salary and Tuition Allowance (TAL) information related to Graduate Student Assistantships are presented below as a supplement to Administrative Guide Memo 10.2.1, Graduate Student Assistantships.

See https://gfs.stanford.edu/tables

 

Created: 01.28.2021

Updated: 10.29.2024