NIH Consortiums/Subawards F&A (Indirect costs)
NIH Consortiums/Subawards
F&A (Indirect costs):
Consortium or subcontracts F&A costs are NOT included as part of the direct cost base when determining whether the application can use the modular format (direct costs < $250,000 per year).
FROM NIH FAQ for Modular Grants:
The Modular Grant model requires budget information about consortium/contractual arrangements. Do the Facilities and Administrative (indirect) costs on such an arrangement become part of the total modular amount requested or can the total be exceeded by the amount of the F&A costs?
In calculating the $250,000 direct cost level, the applicant should not include the F&A costs associated with any consortium/contractual arrangements. Those costs may be requested above the normal $250,000 direct cost limit. Fields are provided to separately capture consortium F&A costs for each budget year.
Remember: While only the direct cost for a consortium/contractual arrangement is factored into eligibility for using the modular budget format, the total consortium/contractual costs must be included in the overall requested modular direct cost amount.
Similarly, consortium F&A costs are not considered when determining whether prior approval is needed to submit an application (direct costs $500,000 or more for any year).
NOTE: This policy does not apply to applications submitted in response to RFAs or in response to other funding opportunity announcements including specific budgetary limits.
Sponsors, including NIH, do permit Vanderbilt to request F&A costs for the first $25,000 of each consortium or subcontract. This amount is included in the modified total direct cost base for Vanderbilt, when calculating the overall F&A recovery for Vanderbilt. Sponsors use this formula to recognize the additional administrative expense of managing subcontracts as part of an award.
See attached for examples.
August 24, 2016
Sponsored Programs Administration
VU MODULAR BUDGET
VU Direct Costs VUMC SubK Direct Costs VU and VUMC DIRECT COSTS (No VUMC F&A)
MODULE AMOUNT
VUMC F&A Costs @ 58% Doesn't impact modular request!
TOTAL VU DIRECT COSTS
Less VUMC total subcontract Plus first $25K of VUMC subcontract MTDC BASE
TOTAL VU F&A @ 57%
Year 1
Year 2
Year 3
Year 4
Year 5
Total
$ 200,000 $ 200,000 $ 200,000 $ 200,000 $ 200,000 $1,000,000 $ 35,000 $ 35,000 $ 35,000 $ 35,000 $ 35,000 $ 175,000 $ 235,000 $ 235,000 $ 235,000 $ 235,000 $ 235,000 $1,175,000
$ 250,000 $ 250,000 $ 250,000 $ 250,000 $ 250,000 $1,250,000
$ 20,300 $ 20,300 $ 20,300 $ 20,300 $ 20,300 $ 101,500
$ 270,300 $ 270,300 $ 270,300 $ 270,300 $ 270,300 $1,351,500
$ (55,300) $ (55,300) $ (55,300) $ (55,300) $ (55,300) $ (276,500)
$ 25,000 $
-$
-$
-$
- $ 25,000
$ 240,000 $ 215,000 $ 215,000 $ 215,000 $ 215,000 $1,100,000
$ 136,800 $ 122,550 $ 122,550 $ 122,550 $ 122,550 $ 627,000
VU NON MODULAR BUDGET
VU Direct Costs VUMC SubK Direct Costs VU and VUMC DIRECT COSTS (No VUMC F&A)
$ 400,000 $ 400,000 $ 400,000 $ 400,000 $ 400,000 $2,000,000 $ 100,000 $ 100,000 $ 100,000 $ 100,000 $ 100,000 $ 500,000 $ 500,000 $ 500,000 $ 500,000 $ 500,000 $ 500,000 $2,500,000
VUMC F&A Costs @ 58%
$ 58,000 $
Doesn't impact prior approval for budgets exceeding $500K
58,000 $
58,000 $
58,000 $
58,000 $ 290,000
TOTAL VU DIRECT COSTS
$ 558,000 $ 558,000 $ 558,000 $ 558,000 $ 558,000 $2,790,000
Less VUMC total subcontract Plus first $25K of VUMC subcontract MTDC BASE
$ (158,000) $ (158,000) $ (158,000) $ (158,000) $ (158,000) $ (790,000)
$ 25,000 $
-$
-$
-$
- $ 25,000
$ 425,000 $ 400,000 $ 400,000 $ 400,000 $ 400,000 $2,025,000
TOTAL VU F&A @ 57%
$ 242,250 $ 228,000 $ 228,000 $ 228,000 $ 228,000 $1,154,250
8/24/2016
Sponsored Programs Administration
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