On an NIH budget, when we include graduate students, which one of these should be excluded from the F&A calculation? Tuition, Fees, Health Insurance.
1 Answers
The base for NIH grants is Modified Total Direct Costs (MTDC). If tuition and/or student fees are included in the Kuali Coeus budget using the Object Code Name = Tuition/Fees (000047), then Kuali Coeus will NOT apply F&A to those costs since they are excluded from the MTDC base.
Health insurance is not excluded from the MTDC base, so Kuali Coeus WILL apply F&A to health insurance costs.
If you have questions regarding eUMB Expense Accounts and charges to your Project ID, please contact Sponsored Projects Accounting and Compliance (SPAC).