Developing a Proposal: Indirect Costs and Distribution Indirect Costs

Facilities and Administrative (F&A) Costs

Facilities and Administrative Costs (formerly known as indirect costs and overhead) are those which, because they occur for common or joint purposes, are not readily assignable to any specific project. Examples of costs which fall into these categories are costs for utilities, maintenance, space, equipment use, accounting, purchasing, personnel services, research administration, and library services. For a more detailed list of the generally accepted indirect cost items, more information is available from the U.S. Office of Management and Budget Circular A-21 .

SCSU does not allow variances on indirect cost recovery except as allowed by these guidelines. If the funding entity has a policy prohibiting full indirect cost recovery by the University or has special requirements regarding F&A costs, then the policy must accompany the proposal when it is submitted to the Office of Research and Sponsored Programs.

On rare occasions a partial or complete waiver of indirect costs will be allowed for projects of particular benefit to SCSU. A written justification for partial or complete waiver of indirect costs must be submitted with the proposal. The justification must include a written statement from the dean indicating how the project proposed for external funding will significantly contribute to the mission of the college. The use of F&A costs as a soft match is allowable but discouraged.

Facilities and Administrative Cost Return Policy