Facilities and Administrative Cost rates announced for FY2022

As previously announced in other forums, due to the pandemic Cornell University received permission to change its base year for Facilities and Administrative (F&A) Cost rate calculation, and extended its rates through FY2022. These rates are reflected in our current agreement (PDF) with the federal Department of Health and Human Services.

In accordance with 2 CFR 200, Appendix III.G.7 (“Fixed Rates for the Life of the Sponsored Agreement”), this change only affects new awards made, or existing awards amended to provide additional time and funding, on or after July 1, 2016. F&A for awards made prior to that date were frozen at the rate schedule in effect on June 30, 2016.   

The approved rates are unchanged from FY2021 and are as follows. All rates are based on Modified Total Direct Cost (MTDC [PDF]).

FY22 (July 1 2021-June 30, 2022)

• Endowed College Research: 64%
• Contract College Research: 57%
• Campus-Wide Other Sponsored Activity: 37%
• Campus-Wide Interagency Personnel Agreements: 5.7%
• Off-campus activity (Research & OSA):  26%
• Off-campus activity (IPA): 5.7%

We are currently developing our base year submission and we expect our next F&A rate agreement before the end of this fiscal year. The current rates are used as provision rates for all future years. 

If you have any questions regarding these rates please feel free to contact Jeffrey Silber or the Cost and Capital Assets department.