Facilities and Administrative (F&A) or Indirect Costs

F&A Resources

Click here to see sample F&A distribution tables using the Allocation of Credit from AGrants.

Click here to view Appalachian's Facilities and Administrative Cost Policy in the Policy Manual. 

F&A costs promote research and scholarly activity at the institution. Unless the sponsor restricts the rate, all budget proposals from Appalachian should include the current rate.

F&A (Facilities & Administrative) costs are those costs incurred for common or joint objectives that cannot be specifically attributed to an individual project—as opposed to direct costs, which are costs that can be identified specifically with a particular sponsored project relatively easily and with a high degree of accuracy.

  • F&A costs are sometimes also referred to as "indirect costs," "overhead," or "administrative expenses."
  • F&A costs promote research and scholarly activity at the institution. Unless the sponsor restricts the rate, all budget proposals from Appalachian should include the current rate.
  • The F&A rate is established by negotiation with a cognizant federal agency. For Appalachian, it is the U.S. Department of Health and Human Services. Click here to see Appalachian's current Indirect Cost Rate Agreement (PDF). 

Appalachian's on-campus F&A rate: 37% MTDC** for projects with a start date on or after July 1, 2016.

Appalachian's off-campus F&A rate***: 19% MTDC for projects with a start date on or after July 1, 2016.

Please note: the agreement and rates shown are subject to change when a new Rate Agreement is negotiated. Always check here for the current rates.

**MTDC stands for "Modified Total Direct Costs." This means that F&A will be charged on all direct costs in your proposal budget except those items excluded by Appalachian's indirect cost rate agreement and the Office of Management and Budget Uniform Guidance (i.e., equipment, capital expenditures, charges for patient care, rental costs of off-site facilities, participant support costs, student tuition remission, scholarships and fellowships, as well as that portion of each subaward in excess of $25,000).

***The off-campus rate applies only to projects administered in facilities not owned by the University and to which rent is directly allocated to the project.

Click here to view a memo about the special F&A rate for University projects conducted in partnership with the North Carolina Department of Public Instruction.

Examples of Items Sponsors Expect to be Covered by F&A (and therefore which should not be included in your proposal budget as direct costs):
  • Services of University accounting staff and research administrators
  • Cost of utilities for buildings housing research projects
  • General office supplies, office computers, postage, local telephone service, and communications infrastructure
  • Salaries of personnel engaged in providing departmental support activities (such as departmental administrative assistants)

Why Must I Include F&A?

  • F&A reimburses the University for the costs incurred to support research.
  • F&A policies must be applied fairly and equitably to all sponsored programs in order to comply with audit expectations.
  • Appalachian may refuse to accept a grant or contract if the full negotiated rate is not included.

In addition to infrastructure, F&A dollars support:

Tools How To Additional Resources About

Funding Alerts
Internal Grants
Reports
Sponsor E-Submission Systems
F&A Policy
Data Security 
Faculty Editors & Co-Editors of Journals 

*NSF - effective 4/24/17 Collaborators Spreadsheet use required. 

More information here.

Fringe, Travel and F&A Rates
Contracts
Fellowships
Limited Submissions
Material Transfer Agreements
No Cost Extensions
Institutional Data for Grant Forms

University Research Council
Office of Student Research
Research at Appalachian
NIH Guide
ASU Policy Manual
ASU Financial Reports
A-133 Audit

Office of Research
Grants Resources & Services
Sponsored Programs
Research Protections
Special Funds Accounting
Departmental Assignments

 

IMPORTANT: AGrants, AIR, and IRBIS  will be down for server maintenance from 10 pm on Friday the 14th of April through Sunday, April 16th, 2017 at 12:00 pm.  Individuals working on projects and protocols within these systems should make appropriate adjustments to their schedules in order to meet deadlines.

Contact

Office of Research
John E. Thomas Building
287 Rivers Street
Room 382
PO Box 32174
Boone, NC 28608-2174
Ph: (828) 262-7459
Fax: (828) 262-2641
Staff Contacts
Skype us at: appstate.grants1
Follow us on Twitter: @ckhowson
  

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