Applicable F&A Rate When Working From Home

Dear Colleagues,

The Office of Sponsored Research has been receiving requests for use of the off-campus F&A rate (26% rate) due to researchers working from home. Please review the following guidance provided in response to these requests:

  1. The off-campus F&A rate will not be applied when a principal investigator (PI) conducts research via telework on his/her project off campus from a domestic residence for convenience.
  2. All University research activity should be assigned space in a University owned or leased facility or a facility under agreement with another entity. 
  3. The F&A rate that was approved at the time of the awarded grant or contract should continue to be applied, even if the research staff are working remotely, as research operating costs continue to be incurred.
  4. The off-campus rate is applied only when the sponsored project is covering lease costs and other facilities-related costs as direct costs to the project.
  5. Lease costs may only be charged to a sponsored project for leases where the University is a party to a signed contract.  All lease agreements should be developed and negotiated under the auspices of the UCSF Department of Real Estate or the appropriate body at UCOP or another UC campus. 
  6. Rent costs associated with domestic residences may not be charged to UCSF sponsored projects. 

More information regarding applying the on-campus vs. off-campus rate is available on the OSR website.