Fund account rates apply to:
- Non-federal, non-research activities
- Non-federal other sponsored activities
- Non-federal instruction awards
The fund fee rate is a variable rate and is applied according to the expense categories listed in the table below. Since this fund account policy is established by the Provost’s Office, any exceptions to this policy must be authorized by the Provost’s Office.
Cost Item on Fund Account (Cost collectors range 2000000 – 4479999) |
Applicable Fee or Rate |
|---|---|
Faculty Salaries (including summer salaries) & Associated EB |
No Fee |
Student Salaries |
No Fee |
Graduate Student Research Assistant Salaries (GL accounts 400706 and 400708) |
Fund Fee 10% |
Graduate Student Research Assistant Tuition (GL account 422310) |
Fund Fee 10% |
All Other Salaries and Associated EB |
Use F&A rate |
Teaching Assistant Tuition |
No Fee |
Fellowship Tuition |
No Fee |
Prizes and Awards (GL account 420319) |
No Fee |
Equipment: Major and Minor |
Fund Fee 10% |
Most Other Direct Expenses (materials, travel, etc.) |
Fund Fee 10% |
Updated May 8, 2025