Facilities and Administrative Costs (F&A)

Sponsored project agreements support the conduct of research, instruction, service, and other scholarly pursuits. Funded agreements include an approved budget with direct and indirect costs (also referred to as Facilities and Administrative (F&A) costs. Direct costs are those readily identifiable and necessary for successful project conduct while F&A costs support the project by supplying facilities (building depreciation, physical plant, library expenses) and administrative costs(general administration, student services). This guide seeks to clarify how to assess and apply the correct F&A cost rate for a sponsored project.

How To:	Identify Sponsor Type and Key Proposal Elements to apply the correct rate: Sponsor Type Federal – In general, most federal sponsors accept our federally-negotiated indirect cost agreement (NICRA). Check the program announcements for exceptions. Non-Federal – Sponsors may have a published rate or supply written documentation of the rate upon request. In the absence of such documentation, NICRA rates should be used. See item 5 for additional information. Activity Type Organized Research/Other Sponsored Activity/Instruction Project Location ON or OFF F&A Base Modified or Total Bloomberg Divisional Business Office Non-Federal F&A Guidelines Proposals >$100K total costs are required to budget direct cost items equivalent to a minimum of 20%. See related links for specific instruction.
Resources:	Department Administration (Administrator or PreAward Grants/Contracts Manager) JHURA Brown Bag: https://jhura.jhu.edu/filter_items/how-to-apply-and-calculate-fa-and-fringe/ Controller’s Office (Cost Analysis) https://finance.jhu.edu/depts/cost/ca_rate_agree.html Bloomberg Divisional Business Office (DBO)
Contacts	Divisional Business Officer, Patrick Cornelison pcornel4@jhu.edu
Related Links:	Johns Hopkins University Research Administration: https://jhura.jhu.edu/filter_items/how-to-apply-and-calculate-fa-and-fringe/ Bloomberg Divisional Business Office: https://my.jhsph.edu/Offices/FinancialOperations/sponsored/Pages/default.aspx

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