office_of_administration_finance

F&A Returns

F&A costs are those costs associated with the infrastructure that supports the research enterprise (buildings and their maintenance, libraries, etc.) and which cannot easily be determined for each project. The University requires that F&A costs be included in all proposal budgets(unless the funding agency specifies otherwise) and that F&A costs be recovered to the maximum extent possible. F&A rates are negotiated with the U.S. Department of Health and Human Services. Current rates can be found on ORSP's F&A Rate Agreement webpage.

Under All Funds Budgeting (AFB) at the University, an amount of funding based on F&A from grants is allocated to the SAS Dean's Office.  In turn, the SAS Dean's Office distributes funding to units based on the F&A from their PI's grants.  For FY12, the SAS Dean's Office received an amount equivalent to 50% of the F&A charged to grants in SAS units. DGCA transfers these funds to the SAS Dean's Office twice during the year. The first transfer includes the funding for the months of July through March.  The second distribution includes funding for the months of April through June.  The SAS Dean's Office subsequently distributes funding (currently an amount equivalent to 7.5% of the F&A) to the departments during the following fiscal year. See pdf standard F&A return flowchart . For example, if $10,000 of F&A were charged to a grant in FY12, the SAS Dean's Office would receive $5,000 during FY12, of which they would then transfer $750 to the department in FY13.

F&A returns are unrestricted and are generally used to support departmental research and program needs and fund faculty startup agreements. The expenses are usually determined by the department Chair, department Executive Committee, or the department Faculty.

In rare circumstances, a PI may negotiate with the Dean for a Special F&A return to support their research or a special research project. Special F&A Return agreements are documented in a Memo of Understanding that is approved by the EVPAA. DGCA distributes special returns to all parties involved on a quarterly schedule.

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