F&A (Indirect) Costs

The University requires full F&A cost recovery. For all categories of sponsor, the University should apply its negotiated F&A rate to all extramural awards for research, instruction and other sponsored activities. Citations in the Uniform Guidance support full F&A recovery on Federal support including flow through. The appropriate rate is applied to a Modified Total Direct Cost (MTDC) base as defined in §200.1  Modified Total Direct Cost (MTDC). If a sponsor's published policy mandates a lower F&A rate, an exception to the University's policy on full cost recovery must be obtained.