Recovery of Facilities & Administrative (F&A) Costs

The federal government requires calculation of the University’s F&A Cost Rate. The calculation is performed to determine the costs of accommodating sponsored projects at WVU. These overhead costs can be reimbursed to WVU by the government and other sponsors.

The Office of Management and Budget Uniform Administrative Requirements, Cost Principles, and Audit Requirements, for Federal Awards, 2 CFR 200 (Uniform Guidance) provides the guiding principles and procedures for determining the costs applicable to work performed by colleges and universities under grants, contracts, and other agreements with the Federal Government and other sponsors.

Additional guidance for Space Inventory classifications is provided by the "Post-Secondary Education Facilities Inventory and Classification Manual, 1993" (the Manual) published by the National Center for Education Statistics. Topics addressed in the Manual include Assignable Square Footage and Room Type Codes and definitions. These items are discussed in greater detail later in these Instructions.

The allocation and reimbursement of building and equipment depreciation as well as Operation and Maintenance costs (a major portion of total F&A costs) is directly affected by how departments code their space. It is crucial that you be as accurate as possible in updating the space inventory so that WVU complies with its obligations under the applicable Federal Regulations.