F&A proposal process

Current F&A Proposal Schedule

The current F&A rates proposal is based upon FY 2009 (July 1, 2008 - June 30, 2009) costs and FY 2010 (July 1, 2009 – June 30, 2010) space data.  Negotiation was completed Feb. 2012, and the new rates are in effect through FY 2014. The next proposal will be based on FY 2013 (July 1, 2012 - June 30, 2013) costs and space data.

F&A Proposal Process Overview

The university's operating costs for a given base fiscal year are extracted from the central financial accounting system. All current fund expenditures with similar characteristics or purposes are aggregated into common cost categories called "cost pools" and classified as either facilities and administrative (F&A) or direct costs/functions. The pooled costs are then used to calculate rates that are incorporated into a proposal submitted to the Division of Cost Allocation (DCA). The proposal is the basis for negotiations that determine the actual F&A rates to be applied to grants and contracts.

F&A Federal Cognizant Agency

The university negotiates F&A rates with its cognizant federal audit agency, the Department of Health and Human Services (DHHS), Division of Cost Allocation (DCA), Mid-Atlantic region.

Policies & Regulations Governing F&A Rates

The policies and regulations governing the establishment of F&A rates at Georgia State University are set forth in Office of Management and Budget (OMB) Circular A-21, Cost Principles for Educational Institutions.

F&A Space Functional Use

Space data is one of the most important factors in determining the F&A rate, because facility costs are primarily allocated to University functions, such as instruction and research, according to the functions assigned to University space. It is therefore critical that every department or other unit accurately classify its space according to established functional use definitions.