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GIM Table of Contents
GIM 13 Supplement: A Primer on Facilities and Administrative Costs
UNIVERSITY OF WASHINGTON
Office of Research
Office of Sponsored Programs
GRANTS INFORMATION MEMORANDUM 13
November 17, 2011
Table of Contents:
About this Primer
1. What is the origin of the F&A cost concept and
Circular A-21
?
2. How have the terms of
Circular A-21
changed over time?
3. What is the distinction between direct and F&A costs?
4. How is the overall F&A cost rate calculated?
5. How are F&A cost components calculated?
6. What is the administrative process for negotiating the final F&A cost rate?
7. What expenses are not allowable in cost pools according to revised
Circular A-21?
8. What are the typical elements of a research grant?
9. Why should my grant pay F&A costs?
10. What are the F&A cost charges to my grant actually paying for?
11. How has the F&A cost rate changed over the years?
12. How does our overall F&A cost rate compare with other universities?
13. Are the cost category percentages similar at most research institutions?
14. Why should I pay the same rate as my colleague for F&A costs?
15. How much F&A cost reimbursement accrues to the UW?
16. How does funding from the State of Washington fit into the picture?
17. How important is F&A cost reimbursement to the University?
18. How are F&A reimbursements allocated?
19. How are F&A cost reimbursements related to University expenditures?
Conclusion
Acknowledgments
Charts
Chart I-The F&A Cost Rate Formula
Chart II-UW F&A Cost Components and their Percentage of Modified Total Direct Costs
Chart III-Typical Research Grant Subtotals
Chart IV-Representative Resources Allowed As F&A Costs
Chart V-Federal Rules/Regulations Since 1988
Chart VI-UW On-Campus Research F&A Cost Rate, 1980-2002
Chart VII-F&A Cost Rates of Fifteen High-Volume Research Universities
Chart VIII-Percentage Comparison of F&A Cost Components
Chart IX-UW Grant and Contract Awards by School/College/Unit, FY 2000
Chart X-UW F&A Cost Recovery History Total Direct Costs vs. Recovered F&A Costs as a Percentage of Total Direct Costs
Chart XI-Approximate Breakdown of F&A Expenditures in FY 2000
Chart XII-UW FY 2000 Academic Unit Designated Operating Fund Budgets Supported by F&A Cost Revenue
