Facilities & Administrative Costs

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F&A (Contents Below)

This Web site is designed to provide background information about Facilities and Administrative (F&A) costs to members of the Washington State University community.

• Current F & A rate
• History of F&A cost funding
• How F&A cost rates are calculated
• How F&A cost recovery provides significant funding for the infrastructure and administrative activities necessary to carry out the University’s research programs.

Current F&A rate

Washington State University concluded negotiation of its current F&A rate of 46.8 percent for the base period July 1, 1999, through June 30, 2000, during March 2002. This rate will remain in effect through June 30, 2006.

The May 1996 revision of the Cost Principles for Educational Institutions (OMB Circular A-21) replaced the term indirect costs with the term Facilities and Administrative (F&A) costs. The two terms—indirect costs and F&A costs—have the same meaning. Throughout this primer, we will use the official term used in OMB Circular A-21—facilities and administrative (F&A) costs.

Contents

1. What is the origin of the indirect cost concept and Circular A-21?
2. How have the terms of Circular A-21 changed over time?
3. What is the distinction between direct and F&A costs?
4. How is the overall F&A cost rate calculated?
5. How are F&A cost components calculated?
6. What is the administrative process for negotiating the final F&A cost rate?
7. What expenses are not allowable in cost pools according to revised Circular A-21?
8. What are the typical elements of a research grant?
9. Why should my grant pay F&A costs?
10. What are the F&A cost charges to my grant actually paying for?
11. How has the F&A cost rate changed over the years?
12. How does our overall F&A cost rate compare with other universities?
13. Are the cost category percentages similar at most research institutions?
14. Why should I pay the same rate as my colleague for F&A costs?
15. How much F&A cost reimbursement accrues to WSU?
16. How does funding from the State of Washington fit into the picture?
17. How important is F&A cost reimbursement to the University?
18. How are F&A reimbursements allocated?
19. How are F&A cost reimbursements related to University expenditures?
20. CONCLUSION
21. ACKNOWLEDGEMENTS
22. SOURCES

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