Information about indirect (facilities and administration) costs for grant or research projects.
Extramural grant proposals must request reimbursement of Facilities and Administration (indirect) costs consistent with agency and UW System policies.
- Facilities and Administration (a.k.a. Indirect Costs): Sometimes called "overhead," Facilities and Administration (F & A) costs are those incurred by the University that are not related directly to carrying out your project, including:
- general administration expenses,
- building maintenance and operation,
- equipment depreciation,
- grant administration expenses,
- library expenses, and
- departmental and college expenses.
- Extramural grant proposals must request reimbursement of F & A costs consistent with agency policies. F & A costs are a real cost to the University, whether the financial support is from general or program revenue sources. The inclusion or exclusion of F & A costs cannot be used as a bargaining point to secure extramural support. F & A cost rates are periodically negotiated by the University of Wisconsin System and the federal government for federal programs.
- Negotiated cost rates effective July 1, 2012, are as follows:
- On-campus rate: 38% of all salaries, wages, and fringe benefits
- Off-campus rate: 13% of all salaries, wages, and fringe benefits
- The off-campus rate applies if more than 50% of the project is performed off-campus in facilities not owned or rented by the University.
- Inasmuch as F & A cost funds are intended to reimburse the University for these expenses, the specific project has no claim on them.