The pertinent information regarding the University of South Alabama's current Facilities and Administration Cost Rates is as follows:

Institution: University of South Alabama
Cognizant Agency: Department of Health and Human Services
Agreement Date: June 28, 2005

The Facilities & Administrative cost rates (formerly called indirect cost rates) approved in this agreement are for use on grants, contracts and other agreements with the Federal Government.

MTDC Base:

Modified total direct costs (MTDC), consisting of all salaries and wages, fringe benefits, materials, supplies, services, travel and sub-grants and subcontracts up to the first $25,000 of each sub-grant or subcontract (regardless of the period covered by the sub-grant or subcontract). Modified total direct costs shall exclude equipment, capital expenditures, charges for patient care, tuition remission, rental costs of off-site facilities, scholarships, and fellowships as well as the portion of each sub-grant and subcontract in excess of $25,000.

Fringe benefits are specifically identified to each employee and are charged individually as direct costs. The fringe benefits for all full-time employees (faculty and staff) should be budgeted at 25% of their salary.