Facilities and Administrative (F&A) Costs, also commonly referred to as Indirect Costs, are expenses incurred by the University to support sponsored activities that are incurred for common or joint objectives which are difficult to itemize and directly charge to any one award. "Facilities" is defined as depreciation and use allowances, interest on debt associated with certain buildings, equipment and capital improvements, operation and maintenance expenses, and library expenses. "Administrative" is defined as general administration and expenses, departmental and college administration, sponsored projects administration, and all other types of expenditures not listed specifically under one of the subcategories of Facilities.
F&A rates are applied to a Modified Total Direct Cost (MTDC) base using the rates established in the University's current rate agreement as approved by the Federal government.
- Charging Facilities and Administrative (F&A) Costs to Grants and Contracts
- University’s F&A rate agreements on the Financial Analysis website