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F&A Rate Financial Analysis

(435) 797-1011 • fax: (435) 797-1077

The Facilities and Administrative Rate (F&A Rate) is the mechanism used to reimburse the University for the infrastructure support costs associated with sponsored research and other sponsored projects. The F&A rate is essentially an overhead rate. It is calculated as a percentage of overhead associated with, an allocable to, sponsored research and other activities, divided by the direct costs of sponsored research and other activities. To collect F&A, the University adds the negotiated F&A rate to invoices or other billing instruments submitted to sponsors.


F&A costs are defined in OMB Circular A-21 (aka 2 CFR, Part 220) as costs that are “incurred for common or joint objectives and therefore cannot be identified readily and specifically with a particular sponsored project, an instructional activity, or any other institutional activity.” F&A costs are sometimes referred to as indirect costs. Utah State University (USU) negotiates the F&A rate with the Office of Naval Research (ONR), the cognizant federal agency overseeing the administration of sponsored agreements at USU.

Gina Hooten

 (435) 797-1072 gina.hooten@usu.edu

Financial Analysis Manager • Facilities and Administration (F&A or IDC) Rate Analysis, Service Center Accounting

Lori Francom

 (435) 797-0975 lori.francom@usu.edu

Service Center Accountant & Analyst • Accounting Support for all Service Centers, Service Center Rate Analysis, Capital Replacement Plans and Funded Depreciation, Service Center Transmittal Management, Service Center Inventory Accruals, Service Center Bad Dept Reporting, Sales Tax Reporting and Questions, F&A Analysis 

F&A Rates by Year:

CASB DS-2