Administrative, Facilities and Benefit Cost Rates

On this page you will find links to reports and information on Administrative, Facilities and Benefit Cost Rates.

FY = Fiscal Year
F&A = Facilities and Administrative

Components of Published Facilities and Administrative Cost Rates

Components of Published Facilities and Administrative Cost Rates – FY2017 through FY2025 (PDF)

F&A and Federal Fringe Benefit Rate Agreements

Itemized list of Federal Fringe Benefit Rate Components

Salary & Wage Account Codes and Applicable Benefit Rates

Key for Acronyms and Abbreviations found in Salary & Wage Account Codes and Applicable Benefit Rates spreadsheets.

Notice Regarding Extension of Federal Indirect Cost Rate Agreement and Threshold Changes for Equipment and Subawards Subject to Indirect

Extension Request and Use of Provisional Rates

The University of Maine System has requested an extension of its federal indirect cost rate agreement, which expired on June 30, 2025.

Awards Issued Prior to July 1, 2025Continue to apply the indirect cost rates that were in effect as of June 30, 2025, for the remainder of those awards.

Awards Issued On or After July 1, 2025Use the provisional rates listed in the most recently approved federal indirect cost rate agreement (FY2025). These provisional rates are the same rates that were in effect on June 30, 2025.

Please note: provisional rates are subject to change. Upon approval of the extension by our cognizant federal agency, revised rates may be applied retroactively to July 1, 2025.

Equipment Capitalization & Subaward Thresholds

The institutional capitalization threshold for equipment will remain at $5,000.As part of the extension request, UMS has requested that the Subaward indirect cost exclusion threshold be increased to $50,000. This change, if approved, would become effective retroactively as of July 1, 2025.