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Institutional Information

Below is information about Western Carolina University that may be needed when preparing a proposal or managing an award. If you do not see the information that you need, please call 828.227.3180 for assistance.

Legal Name Western Carolina University
Type of Institution Public/State Controlled Institution of Higher Education
Date Incorporated August 1889

1 University Drive

Cullowhee, NC 28723-9646



Authorized Institutional Official

Dr. Jeffrey Lawson

Dean of Graduate School and Research


Administrative Contact

Kloo Hansen

Director of Research Administration


Financial Contact

Kloo Hansen

Director of Research Administration


WCU Mission Statement : Includes information about WCU's 20/20 Plan
WCU Board of Trustees: The WCU Board of Trustees is composed of 13 members
WCU Fact Book : Provides information about WCU's student profile, enrollment, and retention
ORA Fact Sheet
Taxpayer/Employer ID# 56-6001440
Cage Number 1VBB8
DUNS Number 066300039
Federal Congressional District NC-011
NC House District 119
NC Senate District 50
Federal Wide Assurance for Human Subjects FWA 00010411 Registration Expiration October 23, 2024
Rate Type Rate
On-Campus 44.24%
Off-Campus 18.61%

Source: WCU Federally Negotiated Indirect Cost Rate Agreement

F&A Cost Rate Period: July 1, 2020 through June 30, 2024

Rate Base: Modified Total Direct Cost (MTDC)

Modified total direct costs, consisting of all direct salaries and wages, applicable 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, 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. 

Equipment: Tangible personal property (including information technology systems) having a useful life of more than one year and a per-unit acquisition cost which equals or exceeds the lesser of the capitalization level established by the non-Federal entity for financial statement purposes, or $5,000. 2 CFR 200.1

Subawards: F&A Costs are calculated on the first $25,000 for each subaward/subcontract. This applies to the total amount being allocated towards each subaward/subcontract and not on the amount each year.

University Policy 88: Facilities and Administration Receipts Policy

Academic Procedures and Regulations 28: Distribution of Indirect Cost Allocations

Cognizant Agency for F&A Costs: Department of Health and Human Services

Cognizant Agency Point of Contact: Wheatford Ashby at 214.767.3261

State Retirement (TSERS)
Retirement 25.02%
Unemployment 1.00%
Social Security 7.65%
Total 33.67%


Optional Retirement (ORP)
Retirement 14.09%
Unemployment 1.00%
Social Security 7.65%
Total 22.74%


Part-Time/Student Workers
Unemployment 1.00%
Social Security 7.65%
Total 8.65%

Source: FY24 Fringe Benefit Rate Sheet

*See FY24 Fringe Benefit Rate Sheet for a further breakdown of the fringe benefit rates and for information on the annual health insurance premium.

WCU Audit Report : Annual audit reports of WCU financial statement.

Controller's Office: University financial and tax information, including IRS Tax Exempt Status.

Contact the ORA for WCU's fiscal year operating budgets and IRS W-9 Form.

North Carolina Quick Facts from the US Census Bureau.

Employment Data from the US Department of Labor.

Economic Data for the United States, North Carolina, and counties within North Carolina are available through the United States Department of Agriculture, Economic Research Service.

Uniform Guidance: Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards.

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