F & A Reminder

The Facilities and Administrative (F&A) rate is a percentage measure of the overhead (indirect) costs incurred to support sponsored activity (including organized research, other sponsored activities, and sponsored instruction) conducted by the University.  The application of the rate is the mechanism used to reimburse the University for overhead costs incurred in supporting these activities.   At a high level, the rate is calculated by accounting for all overhead costs allocable to a particular activity and dividing those costs by the activity’s eligible direct costs. (Direct and indirect costs are defined in OMB Circular A-21.)  The appropriate rate is then applied to eligible direct cost dollars on each award.  The rate is negotiated with our cognizant federal agency (Health and Human Services, Division of Cost Allocation) to cover a multi-year period and upon application, results in indirect costs expenditures that are added to invoices or other billing instruments submitted to the sponsor for payment. The University has multiple F&A rates, which may change year over year and will vary based on the location and type of  activity performed.  When developing proposals, the appropriate rate should be included.  A full table showing recent, current, and future year F&A rates can be found at: http://www.ogca.emory.edu/Cost_Studies/fa.cfm.

If you have any questions, please contact Josh Rosenberg at josh.rosenberg@emory.edu or 404-727-1677.

Josh Rosenberg
Director, Cost Studies


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