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Rates and Reports

Rates and Reports

The Board of Regents of the University of Oklahoma Rate Agreement

The original Facilities & Administrative Rate Agreement (also called Indirect Cost) and Fringe Benefits Rate Agreement are combined in one document:

EIN #: 73-1377584

University of Oklahoma 
660 Parrington Oval 
Room 204 
Norman, OK 73019-3076

DATE: 03/01/2023

The rates approved in this agreement are for use on grants, contracts, and other agreements with the Federal Government, subject to the conditions in Section III.


Department of Health and Human Services
Arif Karim
Director, Cost Allocation Services
HHS Representative: Theodore Foster (214) 767-3261

The University of Oklahoma negotiates our rate agreements with the cognizant agency, Department of Health and Human Resources. These rates are used on all sponsored proposal submissions to any organization. Some agencies call this a NICRA (Negotiated Indirect Cost Rate Agreement). We have four established rates based on Activity Code:

  • Organized Research (OR) (55%)          
  • Other Sponsored Activity (OSA) (36.3%)
  • Instructional (53.5%)
  • Off Campus (26%).

The university abides by legal restrictions established by most sponsors; an investigator can request OSA, Instructional, and Off Campus rate depending on the parameters of the solicitation and the specific proposal. If you believe your proposal is NOT Organized Research AND/OR you believe it should NOT be subject to OU’s full IDC of 55%, you need to submit a Form Requesting Alternate Activity Code/IDC limitation. No limitation on IDC will be used in university sponsored program budgets except for Office of Research Services (ORS) approved rates. If the F&A rate changes between the time of proposal and award, the F&A rate used in the proposal budget will be honored upon award if the F&A rate increases prior to award. In instances when the rate has decreased by the time of award, the university will use the rate in effect at award issuance.

To obtain ORS approval for non-OR rates, contact your PS or read instructions and complete a request, then submit the request and required documents to your Proposal Development Specialist (PSS) for processing.

The common base used for calculating the indirect cost rate at the university is Modified Total Direct Costs (MTDC), which is total direct costs excluding equipment, capital expenditures, charges for patient care, tuition remission, rental costs of off-site facilities, scholarships, and fellowships, as well as the portion of each subgrant and subcontract in excess of $25,000.

The Fringe Benefits Rates are negotiated as part of the university’s overall rate agreement. The rate of a person on a proposal is dependent upon their appointment at the university. If they have a full-time appointment, there are two rates possible – one with OTRS retirement and one without. ORS uses the full rate with retirement on each proposal regardless of the person’s appointment, per Research Financial Services directions. If a solicitation calls for a breakdown on what the fringe rate includes, contact your Proposal Services specialist (PS).

Excerpt of common Fringe Benefits Rates based on current agreement: Fringe Rates(pdf).

A normal GRA appointment is considered to be full time at 0.5 FTE. The Provost’s Office has established a minimum for GRA salaries (, but some departments have higher minimums. GRA appointments also include tuition remission unless specifically restricted by the sponsor. GRA tuition remission policy, rates, and FAQs can be found on the Tuition Remission Practice page.


The Office of Research Services (ORS) receives many questions from investigators about whether there is generally accepted information that can be used for budget development. While we encourage investigators to work with their Proposal Services specialist, the following information may help.

Pay Rates

Salaries listed on a proposal must be consistent with position appointments. If a change in position/promotion/salary is in progress, the new/projected salary may be used in proposal submissions provided there is something to document the change (email, PIF, etc.). Proposal budgets with start dates of more than six months in the future may also start with an escalated rate for possible cost of living increase. While OU does not have prescribed ‘pay charts’ for positions, there is some guidance from the Provost under Memos & Forms on Academic Procedures in Academic Personnel & Budget Records: This includes minimum faculty appointments, lecturers, graduate assistants, and supplemental pay. Some sponsors will also provide guidance on minimums or maximums for various positions. Several departments at OU provide guidance for their faculty and staff, and we recommend that you ask your department about the average pay for a position if you plan to hire a postdoc or GRA. Note that actual pay during award is based on actual current appointment at OU. Projected increases in a proposal budget are not a guarantee that the pay will actually be affected by those projections unless raises or other actions related to salary result in the projected amount. Soft funded persons or persons with partial soft-funded appointments may have their salary changed to adjust to grant funding.


Many sponsors want some detail on travel expenses such as length of trip, purpose, flight or mileage costs, per diem, registration, number of persons, projected conference location, etc. Check sponsor guidelines to determine their requirements (some guidance may also require or restrict travel and may specify locations or purposes). Federal (and many non-Federal sponsors) generally prefer use of government rates, Travel Resources | GSA. If circumstances dictate that travel will be less than an official rate, justification is necessary (for example, you are able to stay with a relative or are sharing resources with another member of the research team). There are also some accepted variances for including extra funds such as increased security needs. Investigators should not consider that approved travel rates in budget submission or award can be used/expended without prior coordination with the sponsor.


It is possible that the state rate may be lower than the federal rate. When travel is projected on federal awards, use the federal rate. If the proposal is for a state agency, use the state rate listed on the university’s Financial Services site.




Per Diem

Per diem should be listed using federal government rates. If travel is not to a city/location listed, read the notes on the chart to determine the most appropriate rate.

Air Fare

Usually no set rates are provided by sponsors, but be aware that federal sponsors require a PI to comply with the Fly America Act, which means flights should be projected using American carriers. If the travel is international, there are some countries with reciprocal agreements with the U.S. that can be used for quotes. There is also some acceptance to using non-American carriers if you are planning multiple stops in a country or between foreign countries. Sponsors may also limit the cost or location of travel or prescribe specific travel requirements in their solicitation.

Use the links below to view the most current audited financial reports.

If other reports or inquiries are needed, see the statistics tab, dashboards, or contact the ORS Data Manager.