How do I split F&A Rates when the Primate Center is involved?
When the total direct costs of the budget year are $250,000 or more for a sponsored program that involves the Primate Center, apply F&A rates using the split rate methodology.
When direct costs can be identified by location, apply the appropriate F&A Rate to each location’s direct costs. (Standard Method)
When direct costs cannot be identified by location, determine the ratio of UW salary costs at each location and then allocate the non-salary costs using the same ratio. (Allocation Based on Salary Ratios)
Based on whether you can identify where the direct costs are incurred you will apply either the standard method or apply an allocation based on the salary ratios.
| Standard Method | Allocation Based on Salary Ratios |
|---|---|
| When direct costs can be identified by location where they will be incurred.
Primate Center Direct costs = $200,000 Apply Primate Center rate to costs at Primate Center location. Apply On-campus organized research rate to costs at on-campus location. |
When costs cannot be identified by location, allocate the rates based on the ratio of where salaries are. Total UW budget year salaries = $245,000Primate Center salaries = $145,000 (59%) On-campus location UW salaries= $99,000 (41%) Apply Primate Center rate 59% of costs. |