Facilities and Administration/ Indirect Cost Rate

Facilities and Administration (F&A) costs are expenses that are incurred for common objectives and cannot be identified specifically with a major function of the institution. The F&A rate -- i.e., indirect cost rate -- is used to distribute these commonly incurred costs to discrete university activities, such as sponsored research projects. The rate also determines the amount of additional funding the University receives from federal and other agencies to compensate the University for indirect costs incurred due to research projects.

Resource/Topic	Description
F&A Rate Tables	Current University F&A rate tables and Modified Direct Cost calculations
F&A Cost Rates & Rate Description F&A Rate Agreement	Current F&A rate description for the University Negotiated F&A rate agreement as of 4/24/07
Implementation Instructions for New F&A Rate	Office of Sponsored Research (OSR) implementation instructions for new F&A rate
Modified Total Direct Cost	Modified Total Direct Cost (MTDC) is defined as all proposed direct costs minus certain expenditure objects Lists these objects
F&A for Federal and Non-Federal Projects	Lists F&A rates for federal and non-federal projects by activity type and serial number
Inclusion of F&A in Sponsored Project Budgets Note: Scroll down to "Proposal Instructions" header	Proposal instructions for F&A rates
Use of On-Campus versus Off-Campus F&A Rates	Distinguishes F&A rates for on-campus and off-campus organized research
Official F&A Rate Agreement	Official University F&A rate agreement
F&A Waiver/Rate Reduction Policy	Northwestern policy regarding F&A Waiver/Rate Reduction
New Program for Sharing Administrative Cost Recovery Revenue	Northwestern is implementing a program to share externally funded administrative cost recovery revenues with select research-intensive schools and research centers that operate under the centralized financial management structure.