Facilities and Administrative Costs Policy
Facilities and Administration Costs (F&A Costs) were previously called indirect costs.
F&A costs include administrative, general and facilities costs that cannot be identified with individual projects. Costs such as construction, maintenance and utilities are included in facilities costs which are the most significant of the F&A components. Based on Federal regulations, the University sends the Federal government detailed reports of F&A costs. This information is the basis for the rates used on externally funded projects in an effort to recover the full costs associated with the projects. The applicable F&A rates negotiated with the Federal government should be used in all proposals for external support of research, training or public services. If the applicable F&A rate is not used in a grant proposal budget, this information along with a satisfactory explanation must be included in the PTAP.
The University’s most recent facilities and administrative cost rates are available here.
Guidelines on budgeting and accounting for facilities costs on non-federal awards that restrict F&A recovery may be found here.