Facilities and Administrative (F&A) Rates

The Cost and Compliance unit calculates the University’s Facilities and Administrative (F&A) rates and submits a rate proposal to our federal cognizant agency, the Department of Health and Human Services about every four years. These rates are charged to sponsored agreements to recoup the facilities and administration costs incurred by the University to support the sponsored project.  The Office of Management and Budget Uniform Administrative Requirements, Cost Principles, and Audit Requirements, for Federal Awards, 2 CFR 200 (Uniform Guidance) defines F&A costs as “those that are incurred for common or joint objectives and therefore cannot be identified readily and specifically with a particular sponsored project, instructional activity, or any other institutional activity.” Examples of facilities costs include utilities, roads and grounds services, and building depreciation. Examples of administrative costs include central administrative offices (such as the Department of Sponsored Projects and Property Administration) or the cost of a departmental secretary in an academic department.