Facilities & Administrative Costs (Indirect Costs)
F&A - Indirect Costs
Facilities & Administrative (F&A) costs are those costs associated with providing and maintaining the infrastructure that supports the research enterprise and sponsored activities (buildings and their maintenance, libraries, etc.) and which cannot easily be identified with a specific project. The university charges the approved F&A rate in all proposal budgets, unless the sponsor specifically prohibits them, and expects that F&A costs will be recovered to the maximum extent possible.
Western has a negotiated indirect rate to be used on all grant applications to federal agencies and other funding agencies. This negotiated rate is 38 percent.
When an F&A rate lower than the approved rate is used, the rate is applied to all direct costs (i.e., the base to which the F&A rate is applied is total direct costs, not modified total direct costs), unless the sponsor specifically excludes certain categories.