Facilities and Administrative (Indirect or F & A) Costs are the real costs of university operations which are not readily assignable to a particular project. These costs are determined by federal auditors under the guidelines of OMB Uniform Guidance. Facilities and Administrative Cost rates are negotiated with the Department of Health and Human Services (DHHS)--the federal cognizant audit agency for the University of Michigan. These rates are applicable to all federally-sponsored projects and, in accordance with university policy, are also extended to include all non-federal sponsored projects.
The approved indirect cost rates applicable to all proposed projects are shown in this downloadable Schedule of Facilities and Administrative Rates chart. Full recovery of these costs is expected on all grants or contracts. The Resource section of this page contain the pdf files of our signed Facilities and Administrative Rate agreements.
All deviations from the negotiated Facilities and Administrative Rates must be discussed with Office of Research and Sponsored Projects (ORSP) in advance of the proposal submission. See Non-federal Indirect Costs.