Research Policy Analysis and Coordination

Indirect cost recovery

Facilities and administrative (F&A) costs are the indirect costs of conducting research that cannot be easily attributed to a specific sponsored activity, as defined in OMB Circular A–21, the federal government's policy statement on how to account for research costs. The university applies its federally negotiated F&A rates to all extramurally funded projects.

Campuses and principal investigators are not authorized to submit proposals for extramural funding with indirect costs lower than the rates published in the F&A agreements negotiated for each campus. RPAC, on behalf of the vice president for research and graduate studies, reviews and has the authority to approve indirect cost exceptions.