Institutional Information
Facilities and Administrative costs, commonly referred to as either F&A costs or indirect costs, are general institutional expenditures that are incurred for common or joint objectives benefiting instruction, research, or public service and cannot be readily identified with a particular sponsored project.
EXAMPLES OF F&A EXPENDITURES
The following types of costs are normally treated as F&A costs and may not be charged directly to federal or federal flow through sponsored projects.
- Administrative and Clerical Salaries
- General office supplies and/or equipment
- Computers/printers/fax
- Local Telephone Service
- Postage
- Individual memberships & subscriptions
- Cell phones
Exceptions may be permitted during the proposal development in situations where the costs can be specifically identified and are for the sole benefit of the project. During the proposal development, a budget justification must be prepared if any of these types of expenditures are budgeted. The justification must explain the purpose of the costs in sufficient detail to enable interpretation by a reviewer or auditor. The justification must be included in the proposal narrative or as an attachment to a budget.
