Fund Account Overhead Rates

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. 

Fund Account Overhead Rates

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

59%*

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%

*Based on current federal negotiated rate.