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 2020-21 NUD Rate remains at 33.7%, under the current methodology the 2022-23 change to the federally negotiated F&A will result in an updated rate of 36%.  (updated September 2021)

Facilities and Administration (F&A) Sponsored Program Rate 2019-20 2020-21 2021-22 2022-23
Building Depreciation 2.7% 2.7% 2.7% 3.5%
Equipment 1.3% 1.3% 1.3% 1.7%
Building Interest 1.3% 1.3% 1.3% 1.5%
Operations and Maintenance of Plan (OMP) 8.0% 8.0% 8.0% 8.7%
Library 0.7% 0.7% 0.7% 1.1%
General Administration 5.5% 5.5% 5.5% 5.6%
Department Administration 16.2% 16.2% 16.2% 16.7%
Sponsored Project Administration 3.3% 3.3% 3.3% 3.7%
Subtotal 39.0% 39.0% 39.0% 42.5%
Campus Non-University Differential (NUD) Rate 2019-20 2020-21 2021-22 2022-23
Sponsored Program Cost Rate (from above) 39.0% 39.0% 39.0% 42.5%
Less components that are not typically utilized by outside clients:        

Library

-0.7% -0.7% -0.7% -1.1%

Sponsored Project Administration

-3.3% -3.3% -3.3% -3.7%

Equipment

-1.3% -1.3% -1.3% -1.7%
Campus Full NUD Rate 33.7% 33.7% 33.7% 36.0%
The NUD is allocated as follows: 2019-20 2020-21 2021-22 2022-23
Departmental Retains 16.2% 16.2% 16.2% 17.3%
Central Administration Receives 17.5% 17.5% 17.5% 18.7%
Campus Full NUD 33.7% 33.7% 33.7% 36.0%

 

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Revision Announcement

There are two NUD rates: the full NUD (33.7%) and in rare instances, a minimum NUD (currently, 8%)  that required BIA approval.

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.