Division of Financial Services
Cost and Capital Assets

Facilities & Administrative Cost Rates

**Endowed Research**
	Rate Base	Predetermined Rates 7/1/15-6/30/16	Predetermined Rates 7/1/16-6/30/17	Predetermined Rates 7/1/17-6/30/18	Predetermined Rates 7/1/18-6/30/26 and Provisional Thereafter
On-Campus	MTDC*	61% (KFS Rate RE1)	61% (KFS Rate RE2)	63% (KFS Rate RE2)	64% (KFS Rate RE2)
Off-Campus	MTDC	26% (KFS Rate OFF)	26% (KFS Rate OFF)	26% (KFS Rate OFF)	26% (KFS Rate OFF)

**Contract Colleges Research-Ithaca and Geneva**
	Rate Base	Predetermined Rates 7/1/15-6/30/16	Predetermined Rates 7/1/16-6/30/17	Predetermined Rates 7/1/17-6/30/18	Predetermined Rates 7/1/18-6/30/26 and Provisional thereafter
On-Campus	MTDC	55% (KFS Rate RC1)	55% (KFS Rate RC2)	56% (KFS Rate RC2)	57% (KFS Rate RC2)
Off-Campus	MTDC	26% (KFS Rate OFF)	26% (KFS Rate OFF)	26% (KFS Rate OFF)	26% (KFS Rate OFF)

**Campus-Wide Other Sponsored Agreement Rate**
	Rate Base	Predetermined Rates 7/1/16-6/30/26 and Provisional thereafter
On-Campus	MTDC	37% (KFS Rate OA2)
Off-Campus	MTDC	26% (KFS Rate OFF)

**Campus-Wide Interagency Personnel Agreement**
	Rate Base	Predetermined Rates 7/1/16-6/30/26 and Provisional thereafter
On-Campus	MTDC	5.7% (KFS Rate IP2)
Off-Campus	MTDC	5.7% (KFS Rate IP2)

Per DHHS Rate Agreement as of March 28, 2025 (PDF)

**Contract Colleges NYS Funds**
	Rate Base	CC NYS Rate 7/1/15-Until Amended
On/Off Campus	TDC**	18% (KFS Rate NYS)

**Endowed Division and Contract Colleges**
	Rate Base	University Rate 7/1/15-Until Amended
Restricted Gifts	TDC, less student aid	10% (KFS Rate 810)

*MTDC = Modified Total Direct Costs (PDF)
**TDC = Total Direct Cost