Facilities and Administrative (F&A/Indirect Cost) Rates
According to OMB Circular A-21, F&A costs are "costs that are
incurred for common or joint objectives and, therefore, cannot be
identified readily and specifically with a particular sponsored
project, an instructional activity, or any other institutional activity."
Examples include: salaries wages and fringe benefits for clerical
and administrative positions not allowable as direct costs, meeting
and meal expenses that have not been specifically approved by the
funding agency, memberships, subscriptions, library books, periodicals,
office supplies, equipment, janitorial services, photocopying charges
(for general business use), postage, repair & maintenance, sanitation
services, local telephone service, utilities, etc.
All applications for sponsored research, education, and outreach
(public service) projects will generally have associated F&A
costs. These F&A charges are real expenses incurred in the conduct
of projects and need to be recovered from the sponsor. It is expected
that the standard F&A rate will be used in all applications.
If the rate indicated is a nonstandard rate, justification for the
rate should be submitted with the Duke
Proposal Approval Form and will be evaluated by each Management
Center according to stringent guidelines.
Refer to the following for more information:
For more information about Facilities and Administrative (Indirect)
Costs, please contact:
