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Foundation Center


Ray Cuellar
Resource Development Specialist
5885 Haven Ave., AD 109B
Rancho Cucamonga, CA 91737-3002
Phone: 909-652-6469
Email: raymond.cuellar@chaffey.edu

Facilities and Administrative Costs

| Salaries & Wages | Benefits | Materials and Supplies | Equipment | Travel | Participant Support Costs |
| Other Direct Costs | Facilities and Administrative (F&A) Costs |

calculator

Definition

Facilities and Administrative (F&A) Costs, also referred to as indirect costs, overhead, overhead costs or administrative costs. Reimbursement for actual college expenses that support extramural activities but cannot be directly charged to a specific grant or contract. F&A costs result from shared services such as libraries, plan operations and maintenance, utility costs, general department and sponsored projects administrative expenses and deprecation or use allowances for buildings and equipment.

Rate

Chaffey College has a federally negotiated F&A Cost rate of 30%.

How to Calculate

When developing a proposal budget, the F&A rate of 30% should be applied to the Modified Total Direct Cost (MTDC) and included as a line item. The MTDC includes all costs for the project minus the cost for equipment, i.e. single items costing more than $5,000 and with a useful life of more than one year as per the example below.

Line Item Cost
Salaries 20,000
Benefits 10,000
Travel 500
Equipment 5,000
Supplies 500
Contractual 1,000
Construction 0
Other 5,000
Total Direct Costs (TDC) 42,000
Modified Total Direct Cost (MTDC) 37,000
F&A Rate 30% x $37,000 11,100
Total Costs (TDC plus F&A) 53,100

Exceptions

Some sponsors and programs restrict or prohibit applicants from recovering F&A costs. Sponsor F&A restrictions must be clearly documented in the Request for Proposals, Proposal Guidelines, Application Guidelines, Federal Register, sponsor's website or other official document. If the sponsor has no official policies regarding F&A costs, applicants must apply the full F&A rate to the proposal budget.

 

 

Rev. 1/28/14