UCSF F&A Base Codes

NOTE: The total (direct + F&A) cost of UC Subcontracts (out to other UC campuses) is always exempt from F&A costs here at UCSF on all awards/base codes. Department staff responsible for preparing budgets should include the total cost of the UC subcontract as a direct cost in the UCSF budget, but that direct cost should be excluded from the UCSF F&A calculation.

F&A Base Code

Description

A

Modified Total Direct Cost (MTDC)
Base Code A calculates F&A on all direct expenditures excluding the following items: equipment, alterations and renovations, patient care charges, tuition and fee remission, space rental costs, scholarships and fellowships (stipends), the portion of each subcontract in excess of $25,000, and the total cost of any subcontract to another UC campus. This base code should also be used for all grants or contracts with a 0% F&A rate.

B

Total Direct Costs excluding institutional NRSA categories
Base Code B calculates F&A on all direct expenditures excluding the following items: tuition and related fees, health insurance, equipment, and the portion of each subcontract in excess of $25,000 (Note: space rental and patient care should NOT be excluded from F&A). See also Base Code N.

C

Total Direct Cost (TDC)
Base Code C calculates F&A on ALL direct expenditures.

D

Salaries & Benefits Only
Base Code D calculates F&A on salaries and benefits expenditures ONLY. All other expenditure categories are excluded.

E

Salaries Only
Base Code E calculates F&A on salaries ONLY. All other expenditure categories (including benefits) are excluded.

F

TDC excluding tuition & fees
Base Code F calculates F&A on all direct expenditures excluding tuition and fees.

I

TDC excluding subcontract
Base Code I calculates/charges F&A on all expenditures excluding Subcontracts.
All Subcontract expenditures are exempt from F&A under this base code.

J

TDC excluding equipment
Base Code J calculates/charges F&A on all expenditures excluding Equipment.
All equipment expenditures are exempt from F&A under this base code.

K

TDC excluding equipment and subcontracts
Base Code K calculates/charges F&A on all expenditures excluding Equipment and Subcontracts. All equipment and subcontract expenditures are exempt from F&A under this base code.

L

Sales and Service Activities
Base Code L calculates F&A on all external revenue generated by sales and service activities, including recharge activities. This code should NOT be used for sponsored research.

M

Industry Clinical Trials (Award Only)
Base Code M calculates F&A only on industry clinical trial revenue received, NOT expenditures. For industry clinical trial proposals, Departments should use the current clinical trial rate with Base Code “C”. EMF will change the code (and applicable rate) to base code M when awarded.

N

Institutional NRSA FY2006 Forward
Base Code N calculates F&A on all direct expenditures excluding the following items: tuition and related fees, equipment, and the portion of each subcontract in excess of $25,000 (Note: space rental and patient care are NOT excluded from F&A). This base is effective 11-01-2006 in response to NIH announcement regarding NRSA awards made federal FY2006 and later:
http://grants2.nih.gov/grants/guide/notice-files/NOT-OD-06-093.html

P

CIRM Proposals/Awards
 Base Code P is dedicated for use with California Institute of Regenerative Medicine proposals and awards where the base includes F&A on all direct expenditures excluding the following items: equipment, tuition and fee remission, the portion of each subcontract in excess of $25,000, and the total cost of any subcontract to another UC campus.

Y

Total Costs (TC)
Base Code Y should be chosen when F&A is allowed on the total cost of a project (both direct and F&A). Base Code Y calculates F&A using TDC (same as Base Code C); then EMF will make manual adjustments at end of the award to assess additional overhead.

Z

Other Non-conforming Base
Base Code Z should be chosen ONLY when no other base code applies. Departments should NEVER use this base code if any of the above codes match the sponsor’s criteria for applying F&A. Base Code Z calculates F&A using MTDC (same as base code A). EMF will make manual adjustments to correct the F&A.

Notes:

As of April 24 th, 2006, Departments will be identifying the correct F&A base code at the time the proposal OSR Approval Form is prepared. This is a required field and it is critical that the correct F&A base code is selected since this information will also be used at the time the proposal is awarded.

In anticipation of the Research Administration System go-live, the existing codes were reviewed and the following decisions were made:

For specific questions as to whether an NCA is included or excluded from a particular base, please see:

If you have any questions as to which F&A base code applies to a particular proposal or award, call Customer Support at 514-4100, Option 3, Option 2.

 

This page last updated on: Monday February 11 2008