{"id":65354,"date":"2026-04-17T11:00:38","date_gmt":"2026-04-17T18:00:38","guid":{"rendered":"https:\/\/www.washington.edu\/research\/new-tools\/sage\/egc1-forms\/egc1-budget-fiscal-compliance-page\/f-and-a-costs\/"},"modified":"2026-04-17T11:01:33","modified_gmt":"2026-04-17T18:01:33","slug":"f-and-a-costs","status":"publish","type":"page","link":"https:\/\/www.washington.edu\/research\/new-tools\/sage\/egc1-forms\/egc1-budget-fiscal-compliance-page\/f-and-a-costs\/","title":{"rendered":"F&amp;A Costs"},"content":{"rendered":"<ul>\n<li style=\"font-weight: 400\"><a href=\"#amount_subject_to_fa\"><span style=\"font-weight: 400\">Amount subject to F&amp;A costs (base)<\/span><\/a><\/li>\n<li style=\"font-weight: 400\"><a href=\"#fa_cost_rate\"><span style=\"font-weight: 400\">F&amp;A cost rate<\/span><\/a><\/li>\n<li style=\"font-weight: 400\"><a href=\"#total_fa_costs\"><span style=\"font-weight: 400\">Total F&amp;A costs<\/span><\/a><\/li>\n<\/ul>\n<p>This section is for the Facilities and Administrative costs (also known as &#8220;indirect costs&#8221;) associated with this budget.<\/p>\n<p>For details about F&amp;A, review <a href=\"https:\/\/www.washington.edu\/research\/policies\/gim-13-facilities-and-administrative-fa-rates\" target=\"_blank\" rel=\"noopener\">GIM 13 Facilities and Administrative (F&amp;A) Rates<\/a>.<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-9445\" src=\"https:\/\/www.washington.edu\/research\/wp-content\/uploads\/egc1_budget_fa_costs_section.jpg\" alt=\"E G C 1 F and A costs section\" width=\"705\" height=\"257\" \/><\/p>\n<dl>\n<dd>\n<dl>\n<dt>\n<h2 id=\"amount_subject_to_fa\">Amount subject to F&amp;A costs (base)<\/h2>\n<p>Calculate and enter the amount of Direct Costs to which the F&amp;A cost rates will be applied. This may be Modified Total Direct Costs (MTDC), Total Direct Costs, or zero (no F&amp;A costs charged). Use the sponsor guidelines and<a href=\"https:\/\/www.washington.edu\/research\/policies\/gim-13-facilities-and-administrative-fa-rates\/#base\" target=\"_blank\" rel=\"noopener\"> GIM 13<\/a> to determine which method of calculation you should use. For Industry Sponsored Clinical Trials, apply the 35% indirect cost rate to the TOTAL direct costs. This includes items often listed in subcategories (for example: IRB review fees, IRB processing, pharmacy set-up, study start-up fees).<\/p>\n<h2 id=\"fa_cost_rate\">F&amp;A cost rate<\/h2>\n<p>Enter the F&amp;A cost rate that applies to your proposal (for example, 55.5%). Enter <strong>Multiple<\/strong> in this field when:<\/p>\n<ul>\n<li>\n<p>Your project includes multiple locations, each with its own rate and <a href=\"https:\/\/www.washington.edu\/research\/policies\/gim-13\/\" target=\"_blank\">GIM 13<\/a> allows you to use a split rate<\/li>\n<li>\n<p>More than one F&amp;A negotiated rate is in effect for the period in question<\/li>\n<\/ul>\n<h2 id=\"total_fa_costs\">Total F&amp;A costs<\/h2>\n<p>Calculate and enter the F&amp;A costs for the first budget period and the total for all budget periods. <a href=\"\/research\/tools\/sage\/guide\/sage-budget\/\" target=\"_blank\" rel=\"noopener\">SAGE Budget<\/a> calculates F&amp;A costs automatically for you.<\/dt>\n<\/dl>\n<\/dd>\n<\/dl>\n","protected":false},"excerpt":{"rendered":"<p>Amount subject to F&amp;A costs (base) F&amp;A cost rate Total F&amp;A costs This section is for the Facilities and Administrative costs (also known as &#8220;indirect costs&#8221;)&#8230;<\/p>\n","protected":false},"author":28,"featured_media":63900,"parent":65347,"menu_order":5,"comment_status":"closed","ping_status":"open","template":"templates\/page-builder-no-image.php","meta":{"_acf_changed":false,"footnotes":""},"class_list":["post-65354","page","type-page","status-publish","has-post-thumbnail","hentry"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.1.1 - 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