The current collective agreement will continue to be used until a new collective agreement is reached. For more information on how rates are calculated and applied, see the F&A General Information and Historical Prices page. For-profit sponsors should pay the full R&D rates to fund certain research projects or other scientific activities. Unlike foundations/nonprofits, MSU does not accept a letter or other documents from for-profit sponsors showing that their policy is to pay an R&A rate lower than the federal rate negotiated by MSU. Instead, the IP must request a formal waiver to accept a lower M&A rate. When a declaration of waiver is approved, the calculated rate applies to the direct total cost (TDC). Institutions and management fees (R&A) (sometimes referred to as indirect costs or IDCs) are the actual operating costs of the university, which cannot be easily charged to a given project. These costs are determined by federal controllers in accordance with the OMB Uniform Guidance. Institutions and administrative fee rates are negotiated with the Department of Health and Human Services (DHHS) – the federally known audit authority for the University of Michigan. These rates apply to all projects supported by the Confederation and, in accordance with higher education policy, are extended to all projects that are not supported by the Federal State. The resource area on this page contains PDF files of our signed facility and administrative rate agreements. ORSP will not judge whether the M&A rate used for a PAF is a waiver statement; Nor is it necessary for an IDC waiver to have been approved.
Orsp will instead view the approval of the PAF as proof of the approval of the M&A rate by the school/university/institute/center, regardless of the utilization rate. Under Title 2, Part 200 of the Code of Federal Regulations, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, M&A costs can be classified into two broad categories: unless expressly stated in a program application or other published sponsorship guidelines, the applicable SSM (M&A) negotiation and administration rate should be used for the calculation of M&A for a proposal. . . .