What are Indirect (Facilities and Administrative) Costs?
The term indirect costs was coined many years ago by the federal governments Office of Management and Budget. As a result of recent changes, the new name for these costs is Facilities and Administrative costs, or F&A. The term indirect costs will soon disappear. F&A costs are those expenses associated with maintaining the infrastructure of universities. F&A recoveries go toward supporting research, instructional, and public service projects that are paid for with external funds (e.g., grants and contracts). F&A costs are real costs, but are not readily identifiable as belonging to a specific project, as direct costs are. As a result, F&A is generally stated in proposal budgets as a percentage of direct costs. F&A costs are incurred every time a grant or contract dollar is spent on research, public service, or instructional projects, whether or not the funds are spent through SDSU Research Foundation. F&A costs are built into a project budget as an integral part of the proposal, not tak
Related Questions
- Administrative costs are excluded from the reporting requirements." Does this mean the administrative portion of Facilities and Administrative (F&A)/indirect costs should not be reported?
- Does Google have any restrictions on including facilities and administrative costs (also known as indirect costs) in the proposal budget?
- What are facilities and administrative costs (indirect or / overhead)?
