What are the nine (9) F&A cost pools?
A The nine F&A cost pools are divided between Facilities and Administration. OMB Circular A-21 defines these as follows: “‘Facilities’ is defined as depreciation and use allowances, interest on debt associated with certain buildings, equipment and capital improvements, operation and maintenance expenses, and library expenses. `Administration’ is defined as general administration and general expenses, departmental administration, sponsored projects administration, student administration and services, and all other types of expenditures not listed specifically under one of the subcategories of Facilities (including cross allocations from other pools).
A The nine F&A cost pools are divided between Facilities and Administration. OMB Circular A-21 defines these as follows: “‘Facilities’ is defined as depreciation and use allowances, interest on debt associated with certain buildings, equipment and capital improvements, operation and maintenance expenses, and library expenses.
