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Indirect Costs, also known as Facilities and Administrative Costs (F&A) or overhead, are institutional costs that are not specifically allocable to individual sponsored projects but are real costs that institutions incur during day-to-day operations. The total cost of federally-sponsored projects includes a combination of both direct and indirect (F&A)Ìýcosts.ÌýSome examples* of indirect (F&A) costs include:

• Personnel in support of sponsored projects (security, financial, administrative, technical, maintenance, and janitorial staff)
• Radiation and chemical safety
• Secure data storage, telecommunications, and high-speed data processing
• Utilities (ventilation, heat, air conditioning, water, and lighting)
• Library and research facilities
• Advanced research lab equipment
• Costs of federal, state, and local regulatory compliance, including human and animal safety review boards

*Examples fromÌýtheÌý

CU ÌÇÐÄVlogÆƽâ°æ's indirect cost rate is negotiated with the Department of Health and Human Services (DHHS). We must use our federally-negotiated rate on sponsored project budgets. Implementation of indirect cost rates followsÌýCU ÌÇÐÄVlogÆƽâ°æ's Indirect Cost (F&A) Recovery PolicyÌýand theÌýApplication of Indirect Cost (F&A) on Sponsored Projects Procedural Statement. It is extremely important that CUÌýÌÇÐÄVlogÆƽâ°æ receive full reimbursement for indirect costs to support the research enterprise.Ìý

CUÌýÌÇÐÄVlogÆƽâ°æ estimates and charges indirect costs on sponsored projects according to ourÌýFederally-Negotiated Indirect Cost (F&A) Rate Agreement. Your Office of Contracts and Grants (OCG) Proposal Analyst will ensure that the appropriate indirect costs are included on your sponsored project budget. The Campus Controller’s Office will ensure the appropriate indirect costs are charged to your sponsored project budget.