GIM 22
Attachment A
A Primer on Facilities and Administrative Costs
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
