Facilities and Administrative costs (F&A; also referred to as indirect costs or overhead) are those costs associated with the conduct of sponsored activities that are incurred for common or joint objectives and therefore are not readily identifiable with a specific project. Examples of costs normally considered to be F&A costs include administrative/clerical salaries and benefits; facilities management and utilities; general-purpose equipment; office supplies; postage; memberships and dues; subscriptions/books/periodicals; local telephone charges; institutional services such as purchasing, accounting, et cetera,
Federally negotiated rates:
Federal Research Rates for the Health Sciences Campus Rate on-Campus (Predetermined)
Federal Instruction Rate On-Campus:
Federal Other Sponsored Activities On-Campus:
Federal Off-Campus Rate All Activities:
These rates are applied to modified total direct costs (MTDC). MTDC is calculated by subtracting from total direct costs the charges for equipment ($5,000 threshold), patient care costs, tuition remission, rent, and each subcontract in excess of the first $25,000. The Director of Cost Reimbursement within the Augusta University Division of Sponsored Program Administration is responsible for development and negotiation of the F&A Cost Rate Agreement that is applicable to federal awards for both Augusta University and AURI.
Industry sponsored clinical trials
This rate is applied to industry sponsored clinical studies (e.g., those studies requiring Institutional Review Board (IRB) review). Note that it is applicable to all study costs, including advertising, subject compensation, and screen failures. It is not applicable to IRB fees; these fees are required of industry-sponsored clinical trials with proposed budgets above $10,000 whether or not the study initiates.
Questions regarding these principles should be directed to the appropriate pre-award staff member in the Division of Sponsored Program Administration.
Any request to reduce F&A (indirect costs) must be in accordance with Augusta University’s Facilities and Administrative Cost Policy. Request may be made using this form which will be carefully reviewed to ensure the project significantly benefits Augusta University’s missions. Requests must be submitted prior to the proposal submission or a contract budget being negotiated. Retroactive waivers will not be approved. Principal Investigators requesting either a full or partial waiver of F&A must provide a strong written justification.