Facilities and Administrative (F&A/Indirect Cost) Rates

According to OMB Uniform Guidance, F&A costs are "costs incurred for a common or joint purpose benefitting more than one cost objective, and not readily assignable to the cost objectives specifically benefitted, without effort disproportionate to the results achieved." 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:

• Current & Past Facilities and Administrative (F&A/Indirect Cost) Rates
  • F&A Costs: Reduced or Waived Rates (Compliance Guidance) (pdf)
  • School of Medicine's F&A Rate Waiver Guidelines (pdf)
• Current & Past Fringe Benefit Rates
   
• GAP 200.320, Direct Costing on Sponsored Projects
• GAP 200.330, Facilities and Administrative (Indirect) Costs on Sponsored Projects

For more information about Facilities and Administrative (Indirect) Costs, please contact the Office of Sponsored Programs.