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Policy Date: May 2018
Revision: 5
Last Review: June 2023

Facilities and Administrative Costs (F&A), also known as indirect costs and overhead, are those costs that cannot be separately identified with a specific project but which are nevertheless incurred by the University as a consequence of the conduct of a sponsored project. F&A/indirect costs include administration, buildings, utilities, and other expenses that are incurred for common or joint objectives and, therefore, cannot be identified readily and specifically with a particular sponsored project. The University will not accept funds for activities without receiving the total (direct and F&A) costs of proposed research and scholarly activities.

F&A rates to be used in the submission of proposals for grants and contracts to outside agencies are federally negotiated. Current F&A rates as listed in the Sponsored Projects Quick Reference Guide (see F&A Rates section), and must be used on all proposals submitted to federal and nonfederal agencies and organizations for research, instruction grants, contracts, and other sponsored activities. For a copy of the University's F&A Rate Agreement, please contact Sponsored Projects.

The following distribution of F&A recovery monies from grants and contracts has been approved effective July 1, 2005:

Program worktags capture these distributions and any further allocations of college/school F&A recovery directed by each college/school. All F&A recovery and expenditure of the same shall be recorded in these funds.