Facilities and Administrative (F&A) costs (also referred to as "Indirect Costs") are those that are incurred for common or joint objectives and therefore cannot be identified with a particular activity. These costs are classified under the following categories: building/equipment depreciation, interest on external debt, operation and maintenance, library, general administration, departmental administration, sponsored project administration and student administration. Cost Analysis calculates F&A rates for research, instruction and other sponsored activities and submits those calculations as a proposal to the University’s cognizant Federal agency, the Department of Health and Human Services (DHHS). Using the University's Proposal as a starting point, the University and DHHS eventually arrive at a negotiated rate agreement.
Click here for Facilities and Administrative (F&A) Rate Agreements