F&A Rates

What are Facilities and Administrative (F&A) Rates?

Facilities and Administrative (F&A) Rates are the mechanisms used to reimburse the university for the infrastructure support costs, i.e. F&A costs, associated with sponsored research and other sponsored agreements. F&A rates are essentially overhead rates, calculated as a percentage of the direct costs of sponsored projects. These are actual costs to the university and directly support sponsored projects being performed by Georgia State University. Sometimes F&A rates are referred to as indirect cost rates.

FY12 F&A/Indirect Cost Rates

Current FY13 F&A/Indirect Cost Rates

FY14 F&A/Indirect Cost Rates

F&A/Indirect cost rates are based on Modified Total Direct Costs (MTDC), which is the total direct cost less equipment over $5,000, patient care costs, participant support costs, alterations/renovations, and rental of off-campus space and subcontract expenses in excess of $25,000 for each subcontract, student stipends and tuition.

Off-Campus Definition: For all activities performed in facilities not owned by the institution and to which rent is directly allocated to the project(s) the off campus rate applies. If more than 50% of a project is performed off-campus, the off-campus rate will apply to the entire project.