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F&A Rate Agreements & Analysis
(435) 797-1011 • fax: (435) 797-1077 • Old Main 026

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.

Employees will need to reach out to their department's Business Manager to request a new index.  Business Services employees can fill out and submit a 'New Index Request' form through ServiceNow.

Members

GH

Gina Hooten

Financial Analysis Manager


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

OfficeOff Campus

Phone(435) 797-1072

Emailgina.hooten@usu.edu

LF

  • 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

Lori Francom

Service Center Accountant & Analyst


OfficeOld Main 26

Phone(435) 797-0975

Emaillori.francom@usu.edu