Current Rates & Codes

Information on this Page:

Budget Rates and Policies

Facilities and Administrative (F&A) Cost Rates — effective through June 30, 2025 [pdf]

This Agreement is effective as of July 2, 2021.

The ORSP Program Development Specialists can assist in determining the proper F&A rate to use.  Please contact your PDS for budgeting assistance.


ON-CAMPUS Research 46.0% MTDC 7/1/2020--6/30/2024
Research 46.5% MTDC 7/1/2024--6/30/2025
Instruction 52.0% MTDC 7/1/2020--6/30/2025
Other Sponsored Activity 32.0% MTDC 7/1/2020--6/30/2025
OFF-CAMPUS Research 26.0% MTDC 7/1/2020--6/30/2025
Instruction 26.0% MTDC 7/1/2020--6/30/2025
Other Sponsored Activity 26.0% MTDC 7/1/2020--6/30/2025
Cognizant Federal Agency Department of Health and Human Services (DHHS)  
Point of Contact Lucy Siow  
Telephone Number 301-492-4855  
Date of Agreement July 2, 2021 (for copy of agreement, click PDF link above)  
Type of Agreement Modified Total Direct Costs (MTDC) 1,2  

1Modified Total Direct Costs (MTDC) consists of all salaries and wages, 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 of off-site facilities, 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.

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

2According 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.

3Off-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 ORSP.

Back To Top

UM Fringe Benefit Rates — effective July 1, 2023 (page updated 08/18/23)

Faculty/Staff [pdf]

        34.10% of project salary/wages

Graduate Assistants [pdf]

  • 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.

‚ÄčStudents paid at an hourly rate (non-assistantship undergraduate and graduate students) [pdf]

  • 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 34.10% 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."

Back To Top

Graduate Assistant Tuition Remission Cost and Policy

Tuition Remission Cost for 2023-2024
$4,626 is current per semester for full-time graduate assistants, Academic Year 2023-2024 (9 hrs).  (updated 9/11/2023)
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 Sponsored Programs.

Back To Top

Cost Sharing Policy and Procedures

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 ORSP, complete and submit the Request for Cash Cost Share Assistance form (available from the Budget Forms page). 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 the ORSP at least thirty (30) days before the proposal is due.

Back To Top

NIH Salary Cap

Maximum Rate (as of January 1, 2024)
$221,900 per year (Executive Level II) [NIH source]

Back To Top

NIH R15 Eligibility (updated 10/16/2023)

REAPNot eligible for applications submitted in federal FY 2024 (Oct 1, 2023 - Sep 30, 2024)
AREAEligible for applications submitted in federal FY 2024 (Oct 1, 2023 - Sep 30, 2024)

NSF Consultant Payment Constraints

In 2006, NSF removed the constraint that limited payments to consultants under NSF awards. Payments, however, should be comparable to the normal or customary fees charged and received by the consultant for comparable services, especially on non-government contracts and grants.

Back To Top



Reimbursement Rates for Meals- As of 8/4/2022, the maximum state reimbursement rate is $46/day with high cost areas ranging up to $56. Per the Travel Authorization Policy, effective 5/1/2022, the maximum daily meal allowance for international travel is $61.  

Mileage- The mileage reimbursement rate is $0.655 per mile, effective 1/1/2023.

For the latest travel rates information, go to:  Purchasing/Travel.

Back To Top


Audit Information (updated 09/11/2023)

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

The CURRENT COMPLETED AUDIT covers State FY 2021-22, and a link to the complete audit report is located here:    FY 2022 IHL Audit Report


IRS Form 990 Information (updated 05/30/2019)

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.””


Codes and Classifications

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 copy of IRS letter, contact ORSP]
Unique Entity ID (UEI)
Dun and Bradstreet (DUNS) Number
DUNS # 067713560
(Do not use DUNS after 4/3/2022; use UEI instead.)
Commercial and Government Entity (CAGE) Code
DHHS 12-Digit EIN
NSF Organization Code
Federal Interagency Committee on Education (FICE) Code
Department of Health and Human Services' Payment Management System (DHHS-PMS) Payee Identification Number
Basic Current Carnegie Classification
Doctoral Universities: Very High Research Activity
Type of Organization
public college/university — nonprofit, tax-exempt- 501(c)(3).pdf, non-land-grant

Back To Top

Compliance and Assurances

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 September 9, 2016
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/ORSP, 304 Lyceum
Objectivity in Research (Conflict of Interest)
University of Mississippi Objectivity in Research Policy
October 1995; revised May 1996
Contact: ORSP, 915-7482 or
Standard Federal Assurances (Debarment/Suspension, Drug-Free Workplace, Lobbying)
Information on Standard Federal Assurances
Contact: ORSP, 915-7482 or

Back To Top

Titles and Addresses

Applicant or Applicant Organization
The University of Mississippi
Office of Research and Sponsored Programs
100 Barr Hall
PO Box 1848
University MS 38677-1848
voice: 662-915-7482
fax: 662-915-7577
Authorizing Institutional Representative FOR PROPOSALS (signs proposals, certifications, etc.) 
Renita L. Gray
Interim Director of Sponsored Programs Administration
Office of Research and Sponsored Programs
[see contact information above]
(Also, please list Renita L. Gray as Administrative Contact on all PROPOSALS)
Authorizing Institutional Representative FOR AWARDS (signs awards and agreements.)
Renita L. Gray
Interim Director of Sponsored Programs Administration
Office of Research and Sponsored Programs
[see contact information above]
(Also, please list Renita Gray as Administrative Contact on all AWARDS and CONTRACTS)
Fiscal Officer or Financial Officer
Joy Tatum Shideler
South Oxford Center SW 1100
PO Box 1848
University MS 38677-1848
voice: 662-915-6538
fax: 662-915-7001
For Invoicing
Mississippi Institutions of Higher Learning Board of Trustees
IHL System Audit Reports (includng System Financial Statements and Reports Required by Uniform Guidance)
Congressional District
Legislative Districts
MS House District #12
MS Senate District # 9