Facilities and Administrative (F&A) Costs : University of Vermont

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Space Survey Overview What are Facilities and Administrative costs?

F&A costs are those that are incurred for common or joint objectives and therefore cannot be identified readily and specifically with a particular sponsored project, an instructional activity, or any other institutional activity.

UVM's application of the OMB Circular A-21 definitions of Facilities and Administration costs are the following broad categories of costs:

Cost Groupings	Cost Pools
Facilities Costs	Building Depreciation Expense
(uncapped)	Movable Equipment Depreciation Expense
	Operation and Maintenance expenses
	Library expenses
Administration Costs	General administration
(capped at 26.0%)	Departmental administration
	Sponsored Projects Administration
	Student administration and services
Base = Modified total direct costs consists of all salaries and wages, fringe benefits, materials, supplies, services, travel, subgrants and subcontracts up to the first $25,000 of each subgrant or subcontract (regardless of the period covered by the subgrant or subcontract). Modified total direct costs shall exclude equipment, capital expenditures, charges for patient care, tuition remission, rental costs of off-site facilities, scholarships, and fellowships as well as the portion of each subgrant and subcontract in excess of $25,000.

Last modified February 21 2008 02:07 PM

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