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Non-University Differential (NUD)

The Non-University Differential (NUD) is an assessment on goods or services provided to non-university customers in order to recoup indirect costs associated with providing the goods or services.

Facilities and Administration (F&A) Rate Components/Non-University Differential (NUD):

The 2019-20 NUD Rate remains at 33.7%, there has been no change to the federally negotiated F&A rate at this time.  (updated Dec 2019)

Facilities and Administration (F&A) Sponsored Program Rate 2016-17 2017-18 2018-19 2019-20
Building Depreciation 2.7% 2.7% 2.7% 2.7%
Equipment 1.3% 1.3% 1.3% 1.3%
Building Interest 1.3% 1.3% 1.3% 1.3%
Operations and Maintenance of Plan (OMP) 8.0% 8.0% 8.0% 8.0%
Library 0.7% 0.7% 0.7% 0.7%
General Administration 5.5% 5.5% 5.5% 5.5%
Department Administration 16.2% 16.2% 16.2% 16.2%
Sponsored Project Administration 3.3% 3.3% 3.3% 3.3%
Subtotal 39.0% 39.0% 39.0% 39.0%
Campus Non-University Differential (NUD) Rate 2016-17 2017-18 2018-19 2019-20
Total Facilities and Administration Cost Rate 39.0% 39.0% 39.0% 39.0%
Less components that are not typically utilized by outside clients:        

Library

-0.7% -0.7% -0.7% -0.7%

Sponsored Project Administration

-3.3% -3.3% -3.3% -3.3%

Equipment

-1.3% -1.3% -1.3% -1.3%
Campus Full NUD Rate 33.7% 33.7% 33.7% 33.7%
The NUD is allocated as follows: 2016-17 2017-18 2018-19 2019-20
Departmental Retains 16.2% 16.2% 16.2% 16.2%
Central Administration Receives 17.5% 17.5% 17.5% 17.5%
Campus Full NUD 33.7% 33.7% 33.7% 33.7%

 

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Revision Announcement

There are two NUD rates: the full NUD (28.5% in 2010-11) and a minimum NUD (currently, 8%).

Reduced NUD rates no longer exist. See Revision – June 6, 2005 (PDF) for more information. 


NUD Assessment

A quarterly report is run by the Budget and Institutional Analysis (BIA) to identify income to be adjusted for the Non-University Differential (NUD). The adjustments appear the following month. View the NUD Assessment (PDF) for detailed information.