Facilities & Administration (F&A) Costs
Some grantors allow the inclusion of indirect, or Facilities & Administration (F&A) or Indirect costs. F&A costs are those costs incurred by the university for common objectives and therefore cannot be readily identified with a particular sponsored award. Indirect costs include electricity, water, sewer, library, and other general research or project support costs. In some cases, funders reimburse universities for F&A costs incurred on research and special projects.
MU’s current approved F&A rate is 40% of all direct costs for on-campus programs. The rate of reimbursement is based on actual F&A costs incurred by MU and the School/Department levels. F&A reimbursements will be allocated back to University departments as follows to support continued research, faculty development, and special projects.
- 20% to Principal Investigator
- 10% to Department Chair
- 10% to Dean/School
- 10% to Executive VP and Academic Dean
- 50% to Central MU Administration (grant administration, staffing, facilities & maintenance)
F&A PROPOSAL GUIDELINES
It is the responsibility of the Schools/Departments to ensure that appropriate F&A costs are included in all proposals for externally funded contracts, grants, and cooperative agreements, where allowed. Failure to do so will affect allocations that would otherwise be made to that School/Department.