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Facilities & Administrative Costs
AKA F&A, Indirect Costs, or IDC, the University of Texas at Austin has a federally negotiated indirect cost rate, approved by the Department of Health and Human Services, set at a rate consistent with CFR 200.414. Therefore, all sponsored projects must submit in their costs proposals an indirect cost budget line item, either at the federally approved rate, or at the rate limited by a sponsor.
Indirect costs are incurred for a common or joint purpose benefitting more than one cost objective, and not readily assignable to the project specifically benefitted. Examples of indirect costs include: depreciation/use allowances, facility operation/maintenance, administrative expenses (accounting, payroll, legal and data processing expenses).
OSP has several F&A resources on their website to guide researchers as they prepare budget components of a proposal. The university's F&A Agreement can also be accessed in order to identify those items comprising the F&A Base.
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