Pre-Award Services

Facilities and Administrative (F&A) Cost Rates — effective through June 30, 2029

This Agreement is effective as of March 4, 2025.

ORED Research Administrators can assist in determining the proper F&A rate to use.  Please contact your Research Administrator for budgeting assistance.

Please always use the current UM transmittal sheet for sponsored projects.

1 For all awards beginning 6/30/2025 and earlier, the Base is as follows:
Modified total direct costs, consisting of all direct salaries and wages, applicable fringe benefits, materials and supplies, services, travel and up to the first $25,000 of each subaward (regardless of the period of performance of the subawards under the award). Modified total direct costs shall exclude equipment, capital expenditures, charges for patient care, rental costs, tuition remission, scholarships and fellowships, participant support costs and the portion of each subaward in excess of $25,000. Other items may only be excluded when necessary to avoid a serious inequity in the distribution of indirect costs, and with the approval of the cognizant agency for indirect costs.

For all awards beginning 07/01/2025 and later, the Base is as follows:
Modified total direct costs, consisting of all direct salaries and wages, applicable fringe benefits, materials and supplies, services, travel and up to the first $50,000 of each subaward (regardless of the period of performance of the subawards under the award). Modified total direct costs shall exclude equipment, capital expenditures, charges for patient care, rental costs, tuition remission, scholarships and fellowships, participant support costs and the portion of each subaward in excess of $50,000. Other items may only be excluded when necessary to avoid a serious inequity in the distribution of indirect costs, and with the approval of the cognizant agency for indirect costs.

In addition, recharge center rates (e.g., Supercomputer, Teleproductions, UM Field Station, etc.) may have to be excluded. Check with ORED.

2 According to 2 CFR 200--Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, items such as administrative and clerical staff, office supplies, postage, duplication, local telephone costs, and memberships should normally be treated as indirect costs (i.e. not charged as direct costs in proposal budgets). Direct charging of these items may be appropriate where a major project or activity explicitly requires such costs and they can specifically be identified with the project or activity; in these cases the costs should be sufficiently justified.

3 Off-Campus definition applies for all activities performed in facilities not owned by the institution and to which rent is directly allocated to the project. Only one F&A cost rate will be used on a project budget. If more than 50% of a project is performed off-campus, the off-campus rate will apply to the entire project. Check with ORED.

F&A Rate Agreement

FY25 Fringe Benefit Rates

Faculty/Staff 

        34.20% of project salary/wages

Graduate Assistants

• Budgeted at an estimated 15.0% of graduate stipend
• This rate applies to graduate assistantships during the academic year only
• This rate is an estimate only. Actual amounts may vary from this estimate according to the benefit selected by each individual student employee. 
• Students receiving graduate assistantships will receive health insurance coverage; this rate includes the cost of health insurance.

​Students paid at an hourly rate (non-assistantship undergraduate and graduate students)

• Budgeted at an estimated 3.0% of salaries and wages
• For graduate students who are not receiving assistantships on the sponsored program, but are paid during the academic year, use this rate.
• For all graduate students who are being paid hourly to work during the summer (regardless of whether they receive an assistantship during the academic year), use this rate for summer wages.
• Use this rate for all undergraduate students being paid on a sponsored program.

Budget Justifications

FOR ALL FRINGES, in the Budget Justification, be sure to include the boilerplate language on the estimated nature of the fringe calculations:

"Fringe benefits for faculty and staff are calculated at the University’s average rate of 34.20% of salary.  Fringe benefits for graduate research assistants are calculated at the University’s average rate of 15.0% of stipend.  Fringe benefits for students paid hourly (graduate or undergraduate) are calculated at the University’s average rate of 3.0% of wages.  The University uses average rates for budgeting fringe benefits; however, charges made to the sponsor will be for actual fringe benefits paid per individual."

Tuition Remission Cost for 2024-2025

$4,806 is current per semester for full-time graduate assistants, Academic Year 2024-2025 (9 hrs).  

Budget for a 3% tuition increase per year for each subsequent year.

University Guidance on Charging Graduate Tuition to Grants and Contracts: Tuition remission for graduate assistants is required on grants and contracts unless documentably disallowed by the agency or program. Any such disallowances must be approved at or before the transmittal time by the Vice Chancellor for Research and Economic Development.

University Policy: Cost sharing should be included in the budget accompanying a proposal submission only if such arrangements are required or encouraged by the sponsor's program guidelines. 

Procedures: To request cost share assistance from the ORED, complete and submit the Request for Cash Cost Share Assistance form. The form must be accompanied by a brief Abstract or Statement of Work, budget for both the funds being requested from the sponsor and for the cost share funds, and documentation from the sponsor regarding cost share requirements.

Submit this form to ORED at least thirty (30) days before the proposal is due.

Maximum Rate (as of January 1, 2024)

$221,900 per year (Executive Level II) [NIH source]

Reimbursement Rates for Meals: Effective 2/14/2024, travelers should use the GSA rates to calculate daily meal totals. 

Please see the UM Travel website for complete instructions and mileage rates.

The University of Mississippi is included in the annual Uniform Guidance Audit for the Mississippi Institutions of Higher Learning Board of Trustees

IHL Finance Page for Complete Audit Reports: IHL System Audit Reports (including System Financial Statements and Reports Required by Uniform Guidance)

In cases where a sponsor requests a copy of the University's IRS Form 990, please use the following statement:

The University of Mississippi is a state institution whose income is excluded from gross income under Section 115 of the Internal Revenue Code and is therefore exempt from filing Form 990 “Return of Organization Exempt from Income Tax.”

Wherever a DUNS number is asked for, UM may instead provide the UEI number. Beginning April 4, 2022, UM MUST use the UEI number instead of the DUNS number.

Federal Employer Identification Number (EIN): 64-6001159. For a copy of IRS letter, contact ORED.

Unique Entity ID (UEI): G1THVER8BNL4

SAM.gov Registration Expiration Date: March 3, 2026

Dun and Bradstreet (DUNS) Number
DUNS # 067713560
(Do not use DUNS after 4/3/2022; use UEI instead.)

Commercial and Government Entity (CAGE) Code: 4B836

DHHS 12-Digit EIN: 1646001159A1

NSF Organization Code: 00244060000

Federal Interagency Committee on Education (FICE) Code: 002440

Department of Health and Human Services' Payment Management System (DHHS-PMS) Payee Identification Number: 9R01

Basic Current Carnegie Classification: Doctoral Universities: Very High Research Spending and Doctorate Production

Type of Organization: public college/university — nonprofit, tax-exempt- 501(c)(3), non-land-grant

Animal Care and Use for Instruction, Demonstration, or Research

Animal Welfare Assurance Number: D16-00232

Accredited by the Association for Assessment and Accreditation of Laboratory Animal Care International (AAALAC)
Effective Date of Accreditation:  October 8, 2009

Contact: IACUC Research Compliance Specialist

Protection of Human Subjects in Research

Human Subjects Assurance Number: FWA00008602
(approved January 14, 2020)

Contact: IRB Research Compliance Specialist

Biological/Chemical/Radiological Safety

Contact: UM Department of Health and Safety

Misconduct in Research

University of Mississippi Research Misconduct Policy
revised October 2004

Contact: Vice Chancellor/ORED, 304 Lyceum

Objectivity in Research (Conflict of Interest)

University of Mississippi Objectivity in Research Policy
October 1995; revised May 1996

Contact: ORED, 915-7482 or research@olemiss.edu

Standard Federal Assurances (Debarment/Suspension, Drug-Free Workplace, Lobbying)

See below.

Contact: ORED, 915-7482 or research@olemiss.edu

Specific standard assurances are required by many federal funding agencies. In signing and submitting a proposal, the Vice Chancellor for Research and Economic Development must certify The University of Mississippi’s compliance with federal requirements regarding lobbying; debarment, suspension and other responsibility matters; and drug-free workplace provisions. Most often, sponsors supply the institutional certification and assurance forms required as a part of the application package.

ORED's FDP Details

Lobbying

Public Law 101-121 states that applicants for federal funding must provide the following information on any contract, grant, or cooperative agreement exceeding $100,000:

• certification that no federal appropriated funds have been paid or will be paid to any person for influencing or attempting to influence a federal employee in connection with the appropriation of federal funds;
• submission of Standard Form-LLL Disclosure Form to Report Lobbying if non-federal funds are used to pay any person for influencing or attempting to influence a federal employee in connection with the appropriation of federal funds.

Debarment and Suspension

With the submission of an application for federal funding, an institution must certify or provide an explanation why it cannot certify that it and its principals, including consultants and subcontractors,

• are not presently debarred, suspended, proposed for debarment, declared ineligible, or voluntarily excluded from covered transactions by any federal department or agency;
• are not presently indicted for or have not within a three-year period preceding an application been convicted of or had a civil judgment rendered against them for commission of fraud or a criminal offense in connection with obtaining, attempting to obtain, or performing a public transaction or contract under a public transaction; violation of federal or state antitrust statutes or commission of embezzlement, theft, forgery, bribery, falsification or destruction of records, making false statements, or receiving stolen property; and
• have not within a three-year period preceding an application had one or more public transactions terminated for cause or default.

Drug-Free Workplace and Workforce

All grants or contracts made by a federal agency after March 18, 1989, require that applicant organizations assure the federal government that work on these projects will occur in a drug-free workplace. As part of the certification process, The University of Mississippi was required by law to develop a drug-free workplace policy which applies to all personnel engaged in the performance of a grant or contract funded with money from a federal agency. The policy also applies to undergraduate students and graduate students paid from funds acquired directly from a federal agency.

The policy states in part that

• the unlawful manufacture, distribution, dispensation, possession, or use of a controlled substance is prohibited in the workplace;
• as a condition of employment employees must abide by the terms of the statement;
• any employee convicted of a drug violation occurring in the workplace is required to notify his/her immediate supervisor no later than five days after the conviction.

The policy outlines the sanctions which may be taken if an employee violates the policy. Such sanctions may include termination of employment, satisfactory completion of a rehabilitation program, or suspension.

Employees paid from funds granted from the U.S. Department of Defense (DOD) are subject to the requirements of the more comprehensive regulations of the DOD Drug-Free Workforce Rule of 1988. This Rule prohibits the use of controlled substances both on and off duty. As regards employees paid from DOD funds, UM also reserves the right to identify illegal drug users, including testing on a controlled and carefully monitored basis. UM also requires supervisors to discuss this policy with all employees working on DOD-funded contracts and grants.

The University of Mississippi Drug Free Workplace and Workforce Policy is found in the UM Policy Directory.

Note: All Principal Investigators and Project Directors must obtain a copy of the policy and inform their employees and contractors of its mandates as a requirement of administering any federally sponsored program.

Applicant or Applicant Organization

The University of Mississippi

Office for Research and Economic Development

100 Barr Hall

PO Box 1848

University MS 38677-1848

voice: 662-915-7482

fax: 662-915-7577

email: research@olemiss.edu

Authorizing Institutional Representative FOR PROPOSALS (signs proposals, certifications, etc.) 

John C. Higginbotham, PhD, MPH, FACE

Vice Chancellor for Research and Economic Development

Office for Research and Economic Development

[see contact information above]

(Also, please list John C. Higginbotham as Administrative Contact on all PROPOSALS)

Authorizing Institutional Representative FOR AWARDS (signs awards and agreements.)

John C. Higginbotham, PhD, MPH, FACE

Vice Chancellor for Research and Economic Development

Office for Research and Economic Development

[see contact information above]

(Also, please list John C. Higginbotham as Administrative Contact on all AWARDS and CONTRACTS)

Fiscal Officer or Financial Officer

Joy Tatum Shideler

Controller

South Oxford Center SW 1100

PO Box 1848

University MS 38677-1848

voice: 662-915-6538

fax: 662-915-7001

email: jtshidel@olemiss.edu

For Invoicing

email: accounting@olemiss.edu

Mississippi Institutions of Higher Learning Board of Trustees

IHL System Audit Reports (including System Financial Statements and Reports Required by Uniform Guidance)

Congressional District

MS-001

Legislative Districts

MS House District #12

MS Senate District # 9

Direct and indirect costs are the two main categories in your project budget, and understanding their differences is crucial for accurate planning.

Direct Costs

These are specific expenses that can be directly attributed to your project. Examples include:

• Salaries & Wages: Compensation for faculty, research assistants, technicians, and any other project personnel.
• Equipment: Purchases of equipment essential for the project (e.g., lab instruments). Make sure to check the sponsor’s guidelines for any restrictions on equipment costs.
• Materials & Supplies: Consumable items like chemicals, glassware, and software licenses.
• Travel: Costs related to field research, conferences, or collaboration meetings. Ensure you include the purpose, destination, and estimated cost for each trip.

Indirect Costs (F&A Costs)

These cover general expenses that support the project but are not directly tied to a specific task. Common examples include utilities, facility maintenance, and administrative services. At the University of Mississippi, F&A rates are applied as a percentage of your Modified Total Direct Costs (MTDC). Rates may differ based on the type of research (e.g., on-campus vs. off-campus), so please make sure to use the correct rate for your proposal by reviewing our policy and F&A Rate Agreement guidelines.

A well-prepared budget justification explains why each expense is necessary for the success of your project. Think of it as the narrative that supports your budget figures.

Key Elements of a Budget Justification

• Personnel: Describe the role of each team member and why their skills are essential for achieving the project’s goals. Specify the percentage of their time dedicated to the project and how their tasks align with the objectives.
• Equipment: Explain the need for specific equipment and why existing resources are insufficient. Be specific about how the equipment will be used and how it contributes to the project’s success.
• Travel: Provide a breakdown of travel expenses, including who will travel, where, and for what purpose. It’s important to demonstrate that travel is integral to the research plan.
• Other Direct Costs: Justify any other expenses, such as supplies, publication fees, or consulting services, ensuring that each cost aligns with the project’s goals.

By carefully detailing each cost, you demonstrate to sponsors that your project is well thought out and that funds will be used efficiently.

Budget Justification Template

Cost sharing refers to the financial contributions made by the university or other sources to cover project costs not funded by the sponsor. Understanding when to include cost sharing is essential, as it creates legal obligations.

Mandatory vs. Voluntary Cost Sharing

• Mandatory Cost Sharing: Required by the sponsor as a condition of the award. If your proposal involves mandatory cost sharing, make sure it’s clearly documented and approved by the university before submission.
• Voluntary Cost Sharing: Offered by the university to enhance the competitiveness of a proposal. However, it’s generally advisable to avoid voluntary cost sharing unless it significantly strengthens the application. See UM policy on cost-sharing and required approvals necessary to include Voluntary Cost Sharing. Approvals require additional lead time in proposal development.

Types of Cost Sharing

• In-Kind Contributions: Non-monetary resources, such as the use of equipment or lab space.
• Cash Contributions: Direct financial contributions from the university or external partners to cover specific project expenses.

You can learn more about how to document cost sharing effectively by referring to our Cost Sharing Policy.

Budgeting for personnel involves specifying roles, effort percentages, and compensation for each team member. Salaries are based on the institutional base salary (IBS) and must be justified if adjusted. Include provisions for any anticipated salary increases over multi-year projects​.

• Fringe benefits are calculated as a percentage of salary, covering health insurance, retirement, and other expenses. Ensure you use the correct rate for each type of employee to maintain budget accuracy.
• Effort reporting is required to align actual work with budgeted time, particularly for federally funded projects. PIs must monitor and document effort to comply with University of Mississippi policies.

When preparing your project budget, it's crucial to ensure all costs comply with university and sponsor regulations. Understanding what constitutes an allowable cost can help prevent issues during the review process.

Key Principles for Allowable Costs

To be considered allowable, costs must be:

• Reasonable: The cost should be necessary for the project and reflect what a prudent person would consider reasonable under the circumstances.
• Allocable: Expenses must directly benefit the project, and if they support multiple projects, they should be appropriately distributed.
• Consistent: Costs must be treated consistently across projects, ensuring they are not counted as both direct and indirect expenses.
• Compliant: Expenses must adhere to the guidelines outlined in federal regulations, sponsor policies, and University of Mississippi standards.

Examples of Common Unallowable Costs

Certain expenses are typically unallowable unless specifically justified:

• Administrative and Clerical Salaries: Generally, these cannot be charged directly to a project unless explicitly justified and approved under special circumstances.
• General Office Supplies: Items like stationery and printing supplies are considered part of indirect costs and should not be budgeted as direct charges.
• Entertainment Expenses: Costs associated with social events or gifts are unallowable unless they have a clear, direct connection to the project’s research activities and are pre-approved.

For more details, check out the university's allowable cost policy.

Preparing a project budget takes time and planning. Starting early helps ensure your proposal is complete, accurate, and ready for submission by the sponsor’s deadline. Below is a recommended timeline to guide you through the pre-award budgeting process:

3-6 Months Before Submission

Begin by identifying potential funding opportunities and outlining your research project. Submit a SPAN form to signal your intent to develop a proposal. This allows you to be assigned a pre-award research administrator, who will guide you through the proposal development and budgeting process. Early planning gives you enough time to gather estimates, identify key personnel, and align your project with sponsor requirements.

2 Months Before Submission

Develop a detailed budget and start drafting the budget justification. Make sure all proposed costs are reasonable, allocable, and compliant with both sponsor and university guidelines. Engage with your pre-award research administrator for a technical review of your budget, ensuring that it adheres to compliance standards. This is also the time to address any potential issues, such as cost sharing or multi-institutional collaborations, that might require additional approvals.

1 Month Before Submission

Finalize your budget, completing all internal routing and necessary forms, including the ARC form if applicable. At this stage, the budget should be reviewed by your department and any required approvals should be secured. Ensure all documentation is ready for the formal review process conducted by ORED.

2 Weeks Before Submission

Make any final adjustments to your budget and proposal based on feedback from ORED or your department. Allowing for a final review ensures there are no compliance issues or errors that could delay the submission. Confirm that all required approvals are in place, and prepare for the final submission to the sponsor.