Which single F&A rate applies when the WaNBRC is involved?

When the total direct costs of the budget year are less than $250,000 for a sponsored program that involves the (formerly the primate center), a single F&A rate applies.

Are the 91探花salaries 20% or more of the annual total direct costs?

YES: Use the preponderance rule.聽The single rate is the one that applies to the location where the preponderance of 91探花salaries will perform the work for that budget year.

NO: Use a single WaNBRC rate: The WaNBRC rate to use is the rate that applies to the location where the bulk (preponderance) of those salaries occurs.

Single Rate: Which Rate?

Preponderance Alternate Method
91探花salaries are 20% or more of the annual budget.

91探花salaries = $150,000
Other direct costs = $99,999

Where do the bulk of the 91探花salaries occur?

Off campus salaries = $100,000
WaNBRC salaries = $50,000

Off-campus rate applies.

 91探花salaries are less than 20% of the annual budget.

91探花salaries = $47,000
Other direct costs =$202,999*

Where does the funding come from?

Federal Sponsor= B rate
Non-Federal Sponsor= C rate

*If Other Direct Costs are not predominantly WaNBRC direct costs, then revert to Preponderance Rule.

Resources: