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, and 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 Uniform Guidance (aka 2 CFR Part 200) as “costs incurred for a common or joint purpose benefitting more than one cost objective, and not readily assignable to the cost objectives specifically benefitted, without effort disproportionate to the results achieved.” 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.
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