F&A, also known as "indirect costs" or overhead (e.g., electricity, departmental administration, networking), are the real costs of university operations to directly support sponsored projects. These costs are not readily assignable to a specific project. Sponsored projects can budget a percentage of the total project costs to cover these expenses. That percentage is determined by the OUHSC F&A rates, which are established through an agreement with the federal government and OUHSC, in accordance with the federal Uniform Guidance. The OUHSC F&A Rate Agreement contains the negotiated rate, which is summarized below.
Off-Campus F&A Rates
The off-campus F&A rate applies to 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.
Research Grants and Contracts, and Federally Funded Clinical Trials
- On Campus Rate 43%
- Off Campus Rate 26%
- DHHS F&A Rate Agreement Date: 05/30/2024
Instruction & Training Sponsored Programs
- On Campus 34%
- Off Campus 26%
Public Service and Other Sponsored Programs
- On Campus 32%
- Off Campus 26%
Industry-Sponsored Clinical Trials
- On Campus 25%
- Off Campus 25%
Provost's Memo - Industry-Sponsored Clinical TrialsF&A
Fee-For-Service Agreements
- On Campus 26%
- Off Campus 26%
Fee for Service Background and Procedure