F & A Information and Rates

Sponsors/Programs With Limited F&A Costs
Many sponsors, including those specifying a percentage for payment of F&A costs, emphasized that they decide to pay these costs on a case-by-case basis. In unusual cases, a sponsor that generally pays no F&A costs might make an exception and pay some of these costs. By contrast, a sponsor that generally does pay a certain percentage for these costs may elect to pay none of these costs or a lower percentage. Also, one or two sponsors prefer any project-specific F&A costs to be included as direct costs in the project budget. Finally, since some sponsors have flexible policies, different people from the same organization may describe the policy differently. Researchers with questions about a particular project should contact the sponsor. Here is an Office of Research list of sponsors/programs that have limited F&A costs.

Confused?
This list describing direct costs vs. F & A costs will help. FACILITIES AND ADMINISTRATIVE (F&A) COSTS(formerly Indirect costs or Overhead)
The current Predetermined Facilities and Administrative (F & A) Cost Agreement was negotiated with the University's Cognizant Audit Agency, the Department of Health and Human Services. It is dated October 19, 2007 and runs through June 30, 2011.

Off-campus: For all activities performed in facilities not owned by the institution and to which rent is directly allocated to the   project(s), the off-campus rate will apply. Grants or contracts will not be subject to more than one F&A cost rate. If more than 50% of a project is performed off-campus, the off-campus rate will apply to the entire project. In order to use the off-campus rate you must receive approval. It is best to do this before your budget is prepared. Please send your request for approval to researc2@nd.edu.

Cognizant Agency for Audit
Director, Non-Federal Audits
Office of Inspector General
U.S. Department of Education
Wanamaker Building
100 Penn Square East, Suite 502
Philadelphia, PA 19107
Phone: Voice 215/656-6900
FAX: 215/656-6397
E-Mail: hugh.monaghan@ed.gov