Facilities & Administrative (F&A)
Facilities & Administrative (F&A)
Facilities and Administrative costs, also called indirect costs or overhead, are those costs that are not directly related to a specific sponsored project and are incurred for common or joint objectives. Examples of facilities and administrative costs include: utilities; building maintenance and operations; security; insurance; general purpose supplies and equipment; and central administrative staff expenses.
Significantly, F&A costs are only a partial reimbursement to the institution for costs already incurred in supporting research activities. F&A reimbursement helps offset the
institutional costs of conducting research but does not fully reimburse all expenses associated with the conduct of research.
Indirect Cost Rates
Effective July 1, 2026, until amended, the previous indirect cost rates have been extended for four additional years. The indirect cost rates for the University are as follows:
| On-Campus | Off-Campus Remote | Off-Campus Adjacent |
|---|---|---|---|
Organized Research | 56.0% | 26.0% | 27.5% |
Instruction | 53.0% | 26.0% | 27.5% |
Other Sponsored Activities | 40.0% | 26.0% | 27.5% |
IPA | 11.0% | 11.0% | 11.0% |
DoD Contracts | 58.5% | 30.0% | 31.5% |
All rates are predetermined through June 30, 2030, and become provisional as of July 1, 2030, until the agreement is amended.
The rate agreement and additional information on F&A rates can found here: https://ora.umd.edu/um-resources/f-information