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How are Facilities and Administration costs computed?

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How are Facilities and Administration costs computed?

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F&A costs (also referred to as indirect or overhead costs) are based on a % of allowable direct costs. The % may be the rate negotiated with our federal cognizant agency (F&A Rates) or it may be some other rate that applies only to a specific sponsored program. F&A charges are based on monthly expenditures and are entered by journal entry prepared by the Director of Research Accounting.

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