Facilities and Administrative (F&A) Rate

Facilities and administrative (F&A) costs, also known as indirect costs, are defined in the federal Uniform Guidance as “costs that are incurred for common or joint objectives and, therefore, cannot be identified readily and specifically with a particular sponsored project, an instructional activity, or any other institutional activity.” A federally approved percentage, known as the F&A rate, is applied to sponsored projects in order to recover the allowable overhead costs associated with conducting organized research. 

Please see our Off-Campus Facilities and Administrative (F&A) Rate Policy for details regarding projects conducted off-campus.

F&A Rate Cost Components

Facilities Costs

Building depreciation 9.6%
Equipment depreciation 2.0%
Plant operation and maintenance 12.4%
Interest expense 7.5%
Library 4.5%
Subtotal: Facilities 36.0%

Administrative Costs

General Administration (G&A) 8.2%
Departmental Administration (DA) 11.5%
Sponsored Projects Administration (SPA) 3.8%
Faculty Administrative Effort 2.5%
Subtotal: Administrative (Federal Cap of 26%) 26.0%

Rate Calculation and Application

The current F&A rate is based on a study of the actual costs of on-campus organized research in FY2010-2011. See our main campus rate agreement for details.

  • Federal Reimbursement for Administrative Costs: Capped at 26% 

  • Off-Campus Research Rate: 26% 

Historical F&A Rates

These rates are negotiated with the Department of Health and Human Services.

Fiscal Years On Campus Off Campus
FY 2018 - FY 2021 62.0 26.0
FY 2015 - FY 2017 62.0 26.0
FY 2009 - FY 2014 61.0 26.0
FY 2005 - FY 2008 58.0 26.0