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Sponsored Programs | Direct Cost | Facilities and Administrative Cost | Institutional Base Salary | Unallowable Cost Policy | Sponsored Project Cost Share | Effort Certification | Cost Transfer | Service Center | Subrecipient Policy

Policy No.: 6101
Effective Date: 10/27/02
Revised Date: 12/06/05
Reviewed Date: 01/17/13

Facilities and Administrative (F&A) Cost Policy

Basis of the Policy

It is the policy of the University of Nebraska Medical Center (UNMC) to comply with the federal government’s regulations for funding projects from external sources, including the federal government. These regulations state that those costs not specifically identified with a particular project, instructional activity or other institutional activity shall be considered Facilities and Administrative (F&A) costs.

Purpose of the Policy

To establish guidelines surrounding the definition of F&A costs.

Definition

F&A costs are defined by OMB Circular A-21 as those which cannot be identified specifically with a particular project, instructional activity or other institutional activity, and incurred for common or joint objectives. F&A costs include depreciation on buildings and equipment, interest and debt service costs such as bond amortization, departmental administration, operations and maintenance, general and administrative expenses, libraries, sponsored projects administration, student administration and services. Administrative costs include the salaries and fringe benefits of administrative and clerical staff, office supplies, postage, costs of providing local telephone service, computer software, publications, consulting, equipment costing less than the capital threshold, dues, memberships, and travel.

Policy

It is the policy of UNMC to account for facilities and administrative costs in accordance with Section E of OMB Circular A-21 aggregating and assigning those costs as defined as F&A under the Circular. Refer to UNMC Policy No. 6100, Direct Cost Policy, for examples of certain special circumstances where costs normally treated as F&A costs are charged directly to a program.

Additional Information

• Any questions about this policy should be referred to Financial Compliance and Cost Analysis.
• Sponsored Programs Administration F&A Rates Policy
• F&A Cost Waiver Request Form

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