Facilities & Administrative (F&A) Costs

Facilities & Administrative (F&A) Costs Memo dated January 25, 2010 (PDF)

This memo provides the University's federally negotiated Facilities & Administrative (F&A) Costs rate effective September 1, 2010 and clarifies the University's policies and practices regarding indirect costs. The following indirect costs rate information is provided as a guideline for proposals submitted by The University and is effective immediately:

A gift to support research is not subject to indirect cost. It includes only those unrestricted funds provided to The University without any terms, conditions or other obligations. All gifts should be processed through the Development office.

1. Modified total direct costs, consisting of all salaries and wages, fringe benefits, materials, supplies, services, travel and subgrants and subcontracts up to the first $25,000 of each subgrant or subcontract (regardless of the period covered by the subgrant or subcontract). Modified direct costs shall exclude equipment, capital expenditures, charges for patient care, tuition remission, rental costs of off-site facilities, scholarships, and fellowships as well as the portion of each subgrant and subcontract in excess of $25,000.