Charging Facilities and Administrative Costs (Indirect Costs) to Sponsored Projects
University of Kentucky administrative regulations (see AR II-1.0-3) require that sponsors be charged for the full cost of an externally-funded project (i.e., grant, contract, or other agreement). The full cost of every sponsored agreement includes direct costs –– those allowable costs used to actually carry out the project –– and indirect costs, which are officially called facilities and administrative (F&A) costs. A revised document has been issued to provide policy and procedural guidance for charging F&A costs to sponsored projects accepted by the University of Kentucky Research Foundation (UKRF). The full text is available in the Research Support Guide, www.research.uky.edu/vpresearch/guide/f_and_a.html
If you have questions, please contact Deborah Davis, Office of Sponsored Projects Administration 7-8311, firstname.lastname@example.org.