Facilities and Administrative Costs (F&A, Indirects or Overhead)

Facilities and Administrative Costs (F&A, Indirects or Overhead)

 

F&A costs are those costs associated with our infrastructure that support our research enterprise – buildings and their maintenance, libraries, and college services such as grants management, human resources, information technology, etc. – that cannot be easily allocated to a specific project.  These costs, however, are a real part of the cost of doing research.  OSU’s approved institutional F&A rates are negotiated with the U.S. Department of Health and Human Services (DHHS).  Although the Research Foundation administers the billing and receipt of research funding, all of the F&A reimbursement is distributed back to the University on an annual basis. 

 

It is important that F&A costs be recovered to the maximum extent possible.  Investigators should submit proposals that provide for full indirect cost recovery unless sponsor guidelines dictate a lesser rate.  The College will consider accepting a lower rate from a sponsor if that rate is documented and applied to all applicants.

 

If the sponsor is non-federal and does not allow for full indirect cost recovery, costs normally charged as F&A costs may be charged directly if not prohibited by sponsor policy.  Please work closely with Office of Research staff if you are considering applying for a program that does not allow full indirect cost recovery.