Indirect F&A Costs

Indirect or Facilities and Administration Costs

Facilities and Administrative (F&A) costs are true costs to the University associated with the support of sponsored research, instruction/training or other activities.

To streamline the accurate calculation of applicable F&A costs, faculty and staff are strongly encouraged to use the OSP budget template.

The University’s F&A rate is negotiated with our cognizant federal agency, the Department of Health and Human Services. The University currently has multiple provisional rates applicable to new awards made on or after 7/1/2019:


Research: FY20 and until negotiated: 50.0%  (Awards issued during FY20 will have 50% applied through the life of the award.)

Instruction/teaching:  34.0% (FY20)

Other sponsored Activities:  35.0% (FY20)


Research, training/instruction, or other sponsored activities:  26.0% (FY20)

OSP is responsible for determining if the off-campus rate will be applied.

These rates are applied to modified total direct costs (MTDC), which are total direct costs less the costs of equipment, tuition, subcontracts in excess of $25,000, rent and patient care costs.  Some sponsors (e.g., NSF) also exclude participant support costs from MTDC.  OSP is responsible for determining if costs proposed as participant support are allowable according to sponsor’s guidelines.  In all other cases, participant support costs will be subject to F&A unless explicitly excluded in application instructions.

OSP is responsible for determining the appropriate F&A rate to be applied based on our review of the sponsor’s stated program purpose, application guidelines and other considerations.