F&A Scenario Examples

Scenario 1a

Research will take place at a site in Peru, South America. The period of performance is for one year, and seven months of the work will take place in South America.

If a majority of the faculty effort will be incurred off-campus, then the entire project will be charged at the off-campus F&A rate because the off-campus work is on a continuous basis and of sufficient duration exceeding a full semester.

Scenario 1b

Research will take place at a site in Peru, South America. The period of performance is for one year, but the research at the Peru site will only be for two months and the samples and data will be brought back to campus for analysis.

If a majority of the faculty effort will be incurred on-campus, then the entire project will be charged at the on-campus rate. The off-campus work is not of sufficient duration to qualify for the off-campus F&A rate.

Scenario 2a

Research will take place at a lab not owned by the University and the performance at the off-campus project site is on a continuous basis and of sufficient duration. Rental costs for the lab are a line item in the grant. The project will be charged at the off-campus F&A rate.

Scenario 2b

Research will take place at a lab not owned by the University. Rental costs for the lab are paid for centrally by the University. The project will be charged at the appropriate on-campus F&A rate.

Scenario 3a

The project is instruction and involves developing a new course using Mason facilities and resources, but that course is taught in school districts or other off-campus sites that do not charge for use of space.

When determining on vs. off campus, we only use the effort of Mason personnel and majority of effort rules.

The F&A rate is off-campus if a majority of the personnel effort is for teaching the new course at an off-campus site.

The F&A rate is on-campus if the majority of the personnel effort is for the development of a course that will be taught at an off-campus site.

Scenario 3b

The project is instruction and exclusively involves courses that are already created. If taught in school districts or other off-campus venues that do not charge for use of space, the entire project will be charged the off-campus F&A rate. If taught at any Mason location, the entire project will be charged the on-campus instruction F&A rate.

Scenario 4

A project uses surveys of producers, consumers, or the public and requires development of survey questions and analysis of survey results by Mason faculty, staff or students. The survey is delivered through focus groups, the US postal service, or web-based formats to people not affiliated with Mason.

The entire project will be charged the appropriate on-campus F&A rate because the majority of the time spent on the project is associated with development of survey questions and analysis of results.

Scenario 5

The research or teaching project is being conducted/developed/delivered at the Mason’s faculty member’s home rather than in a Mason’s office, classroom, conference facility, or laboratory.

The entire project will be charged at the appropriate on-campus F&A rate.