Facilities and Administrative Costs (F&A)

F&A, also known as "indirect costs" or overhead (e.g., electricity, central administrative services), are the real costs of university operations which are not readily assignable to a particular project. F&A rates are determined by the Uniform Guidance, 2 CFR Part 220, "Cost Principles for Educational Institutions."
- DHHS DS-2 Approval Letter for F&A Cost Approvals Federal guidelines require the university to maintain an approved disclosure statement (DS-2) on file with the Department of Health and Human Services. The DS-2 is a description of the university's accounting and management practices. Universities submit it along with F&A cost proposals.
- Indirect Costs (F&A Costs) (Finance-Sponsored Programs) Agreements
- SOP 200.02 Indirect Cost Recovery and Waivers May 1, 2014

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