What are “forgone” or unrecovered F&A costs?
• When Sacramento State and UEI accept a grant or contract that does not reimburse F&A costs at the full negotiated rate, the difference is called “forgone” or unrecovered F&A. • Because the University and UEI must still support the infrastructure that enables Sacramento State faculty to attract funding and conduct projects, F&A costs are covered from University and or UEI funds.
When SDSU and SDSU Research Foundation accept a grant or contract that does not reimburse F&A costs at the full negotiated rate, the difference is called forgone or unrecovered F&A. F&A are real costs and are incurred whether or not the sponsor pays for them. Because the University and SDSU Research Foundation must still support the infrastructure that enables SDSU faculty to attract funding and conduct projects, F&A costs must be covered from other sources.
