Rates

F&A (Indirect Cost Rates)

Duke University's 2005/2006-2009/2010 negotiated F&A (indirect cost) rate has been finalized and goes into effect immediately. The new rate will transition from 55% to 56%. In order to meet the gradually increasing F&A cost requirements in future grant budgets, PIs and Grant Managers will need to use "pro-rated rates". These rates will ensure that the budget can properly cover all of the F&A costs and will prevent rebudgeting from direct costs to F&A in future budget periods. In addition to pro-rating the F&A calculations, budget justifications for proposals should address the changes. See suggested language for the budget justification below.

To ensure that budgets make a smooth transition from 55% to 55.5% and finally to 56% over the next two years, the following pro-rated rates will apply. For example, a proposal starting in December 2005 would use a pro-rated rate of 55.21% in Year One, 55.71% in Year Two, and then a fixed rate of 56% for the remaining Years of the budget. Please refer to the table below for additional start dates.

Effective July 1, 2007, pro-rating will end and the rate will remain fixed at 56% for the years 2007/08, 2008/09, and 2009/10.

Suggested language for the Budget Justification:

F&A Rate Explanation
In accordance with Duke University's current negotiated F&A rate agreement, more than one F&A rate has been used to calculate the Total F&A, as shown below:

Year 1: (9 months @ 55.5%) + (3 months @ 56.0%) = 55.63%
Year 2: 12 months at 56.00%
Year 3: 12 months at 56.00%
Year 4: 12 months at 56.00%
Etc.

• F&A (Indirect Cost) Rate Agreement and Implementation Memos:
  • October 17, 2005 Memo
  • September 12, 2005 Memo
• Slideshow: Implementing the July 2005 Negotiated Rate Agreement
• Fringe Benefit Rates
• Coversheet Information
  • Duke's ID & Assurances
  • Duke's Cognizant Federal Agencies

Forms

Duke Forms

Proposal Preparation:

• Checklist for Proposal Preparation Adobe Acrobat (.pdf)
• Cost Sharing Form: Excel (.xlt), Adobe Acrobat (.pdf)
• Coversheet (sample)
• Duke Proposal Approval Form: Effective July 1, 2007 all proposals must be entered into SPS. A sample copy of the DPAF can be found here.
• NIH Salary Cap Worksheet Excel
• Permission to Serve as a PI (sample )
• Request for Pre-award Spending (sample)
• Request for WBS Element in Advance of an Award (sample)

Post-award Administration:

• Cost Accounting Standards Exception Request: Administrative and Clerical Salaries Word (.doc)
• Cost Accounting Standards Exception Request: Other Direct Costs Word (.doc)
• Independent Contractor Checklist: Form and Instructions (maintained by Duke Financial Services)
• Miscellaneous WBS Element Request: Word (.doc) and Adobe Acrobat (.pdf)
• Outside Services Agreement: Form and Instructions (maintained by Duke Financial Services)
• Request for Pre-award Spending (sample)
• Request for Rebudgeting of Grant Funds: Form and Instructions (maintained by Duke Financial Services)

Compliance Administration:

• Conflict of Interest
  • Conflict of Interest Disclosure Form: Instructions for Electronic Submission
  • Conflict of Interest Policy Statement
• Human Subjects In Non-Medical Research
  
  • Undergraduate Student Research and Student Research Abroad
  • Request for Protocol Approval: Secondary Analysis of Data
  • Request for Screening for an Exemption
  • Request for Protocol Approval: Expedited
  • Request for Protocol Approval: Full Review
  • Request to Amend a Protocol
  • Request to Renew a Protocol
• Institutional Animal Care and Use Committee (IACUC): Forms (maintained by Medical Center Office of Research Administration)
• Institutional Biosafety Committee (IBC): Forms (maintained by Medical Center Office of Research Administration)
• Institutional Review Board (IRB) for Clinical Investigations
• Laser Safety Program Forms (maintained by Duke Occupational & Environmental Safety Office)
• Laser Safety Policy Manual: html and pdf
• Laser Registration Form: html and Word
• Class 4 Laser Laboratory Design Guide: html and pdf
• Laser SOP Template: html and Word
• Non-Clinical Laser Laboratory Authorization: Word

Sponsor Forms: This link will take you to our listings of Research Sponsor websites. Where ever possible, we have included a link to the "Forms" page for sponsors. Please contact the Funding Opportunities Specialists for additional help in locating forms from research sponsors

Last updated, September 24, 2007.