F&A Costs

Facilities and Administrative (F&A) Costs - sometimes referred to as indirect costs, overhead, administrative allowance, or occasionally, institutional allowance - are costs which are necessary to support research and other sponsored projects, but which cannot be readily assigned to individual projects.

University’s F&A Rate Agreement
The rates approved in this agreement are for use on grants, contracts and other agreements with the Federal Government, subject to the conditions in Section III.  Related fringe benefits are charged using the rates listed.

Modified total direct costs, consisting of all salaries and wages, friinge benefits, materials, supplies, services, travel adn subgrants and subcontracts up to the first $25,000 of each subgrant or subcontract.  Modified total direct costs shall exclude equipment, capital expenditures, charges for patient care, student 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.


Read about Fringe Rates on Federal Awards


Contact SPF for information about how to correct F&A costs.