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, etc.
Augusta University has two separate federally-negotiated indirect cost rates, one for the Health Sciences Campus and the other for the Summerville Campus. For a copy of the most recently negotiated Federal Facilities and Administrative cost rate agreements, visit Tools for Researchers.
The federal rates shown below apply to a Modified Total Direct Cost (MTDC) base. MTDC is calculated by subtracting from total direct costs the charges of equipment ($5,000 threshold), patient care costs, tuition remission, rent, and each subcontract in excess of the first $25,000.
The federal rates shown below apply to a Salaries and Wages Base
The Off-Campus rate will be used as appropriate for activities where the preponderance of effort takes place at either the Health Sciences or Summerville campus.
Intergovernmental Personnel Agreement (IPA): 8.7% applied to a Salaries and Wages Base. Note that this rate is applicable to IPAs with the Department of Veteran Affairs for purchase of university employees' time to complete temporary assignments off-campus at VA locations.
25% applied to Total Direct Costs (Note: if the sponsor's rate is greater than 25%, that rate will be applied.)
This rate is applicable to all study costs except IRB fees, which are required of industry-sponsored clinical trials with 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.