Facilities & Administrative Rate Application and Exception Process

FIN-009

The University has established guidelines to assist in complying with Title 2 Code of Federal Regulations Section 200 and applicable cost accounting standards for those individuals who prepare and submit proposals for sponsored programs on behalf of the University. To prevent over-charging sponsors, these guidelines provide a basis for determining whether an activity is considered to occur On-Grounds or Off-Grounds and thus the respective Facilities & Administrative (F&A) rate to apply.

It is the policy of the Commonwealth of Virginia and the University to recover full F&A costs on sponsored programs. This policy is consistently applied except where there are limitations imposed by the sponsor, where a sponsor has no formal policy on the reimbursement of F&A costs, or where the uniqueness of the program warrants exceptional action; an exception request process is available to address these situations.

Applies To
Academic Division
The College at Wise
Approved On
Contact Office
Business Assets & Cost Recovery (Office of)
Keywords
Indirect Costs
off-grounds rate
on-grounds rate
professional effort
sponsored activities
proposals
F&A
Last Revised
Major Category
Finance and Business Operations
Oversight Executive
Vice President and Chief Financial Officer