CAS/HR Indirect Cost Rates
What are CAS/HR's cost rates and how do I apply them?
AURA requires AURA CAS & HR to recover all costs associated with providing business services to AURA Centers funded by NSF.
Cost rates are calculated annually, based on actual expenditures for the prior fiscal year. Rates are submitted to the NSF for review and approval in the current year and applied in the next fiscal year. Accordingly, rates charged to a given project are subject to change each fiscal year.
There are three types of costs that apply to AURA NSF Centers:
Management and Business IT Cost: Flat cost-shared equally by all NSF funded AURA Centers.
Accounting and Procurement Rate: Applied to Modified Total Direct Costs (MTDC). MTDC is defined as expenditures by Centers other than payments exceeding $25,000 in a fiscal year on individual purchase contracts.
Human Resources Rate: Applied to direct payroll (without benefits) of staff at NSF funded Centers and AURA-O staff in Chile.
The FY15 approved provisional rates are: