Understanding F&A

Page Updated: June 24, 2024

F&A stands for Facilities and Administrative costs, also called indirect costs or overhead.  F&A costs are those costs that are not directly related to a specific sponsored project and are incurred for common or joint objectives.  Examples of facilities and administrative costs include: utilities; building maintenance and operations; security; insurance; general purpose supplies and equipment; and central administrative staff expenses.

To better understand F&A, the following resources may be helpful:

• Understanding the Real Costs of Research
• Cost of Research Infographic
• COGR Paper: "Excellence in Research: The Funding Model, F&A Reimbursement, and Why the System Works"
• Executive Summary
• Full Text
• COGR Frequently Asked Questions about F&A Costs
• RED Infographic on F&A Costs