Benefits, Facilities & Administrative Costs, & Inflation Factors
To be included in all Proposal Budgets

Please use the most current version of the Budget Spreadsheet available on our web page at http://www.research2.ecu.edu/osp/forms_2.htm

Retirement: 11.46% of pro-rated salary and wages up to $97,500 then 1.45% on all wages in excess of $97,500

Social Security: 7.65% of pro-rated salary and wages up to $97,500 then 1.45% on all wages in excess of $97,500

Health Insurance: $4,157/year (Nine-month faculty need not include health insurance in requests for summer salaries).

Facilities and Administrative (F&A) Cost Rates (Formerly "Indirect Costs"). ECU's F&A rates were negotiated with the Department of Health and Human Services, effective August 7, 2007: Click here for ECU F&A Rate Agreement

Federal Agencies:

     •  On-campus - 43% MTDC* (to 6/30/2009)
     •  On-campus - 43.5% MTDC* (as of 7/1/2009)
     •  Off-campus adjacent - 27.7% MTDC*
     •  Off-campus remote- 26% MTDC*
     •  On-campus instruction - 48.0% MTDC*
     • Off-campus instruction-26% MTDC*
     • On-campus other sponsored activities-43% MTDC (to 6/30/09)
     • On-campus other sponsored activities-43.5% MTDC (as of 7/1/09)
     • Off-campus other sponsored activities-26% MTDC

*MTDC (Modified Total Direct Costs): Total Direct Costs** minus equipment costing more than $5,000, renovations and alterations, new construction, off-campus space rental costs, patient care costs, tuition remissions, fellowships and scholarships, and subcontract costs exceeding $25,000.

**TDC: Total Direct Costs 

Non-federal Sponsors: Same as Federal Rates unless directed otherwise by sponsor policy

Clinical Trial Projects: 26% TDC. Non-federal sponsors include private non-profit and for profit organizations, and local and state governments.

Requests for University Cost Sharing of Facilities & Administrative Costs may be submitted, but their approval requires B support of chairs and deans and B justifications, e.g., a written sponsor policy that proscribes payment of indirect costs or overhead on awards. Contact OSP for Policy Statement.

If there are extenuating circumstances concerning the use of these facilities & administrative rates in application budgets, please contact OSP for assistance.

Inflation Factors for Multi-Year Projects: It is university policy to include a 4% per year inflation factor to ALL budget categories in the second and subsequent years of a multi-year project, unless sponsor guidelines mandate another rate, e.g., NIH mandates a 3% inflation factor.  Additionally, if you are submitting a proposal in which first year funding starts after the next fiscal year cycle, please ensure that a minimum 4% increase is calculated in first year salaries.