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What is the Facilities & Administrative (F&A) or overhead/indirect cost rate?

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What is the Facilities & Administrative (F&A) or overhead/indirect cost rate?

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The F&A rate is the same as an overhead or indirect cost rate. It covers indirect costs for on-campus clinical space, utilities, and general administrative costs that are not budgeted as direct costs for a research project. The UCLA overhead rate for new industry funded clinical trials (that meet the UC/UCLA Clinical Trial definition) is 26%, applied to the total direct cost to conduct the trial at UCLA. Only the mandatory IRB fee is excluded from the overhead calculation. This overhead rate applies to both industry-initiated and investigator-initiated clinical trials. It does not apply to other clinical research that does not meet the UCLA clinical trial definition (e.g., basic science research, material transfer agreements).

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