Facilities & Administrative Costs

Facilities and Administrative Costs (F&A) are also known as indirect costs. KU is reimbursed for the use of our infrastructure for sponsored projects, a portion of which is returned to the PI and department or unit. Financial Reporting Services creates a F&A rate proposal, which is negotiated with the Department of Health & Human Services, Cost Allocation Services. This negotiation applies to all Federally-sponsored projects as well as other sponsors. Projects funded by industry have a special rate based upon KU’s negotiated rate.

F&A Rate Agreement dated August 17, 2021, Effective Fiscal Year 2021 (pdf)

F&A Rate Agreement dated March 22, 2016, Effective Fiscal Year 2015 (pdf)

F&A Rate Agreement dated March 1, 2012, Effective Fiscal Year 2011 (pdf)

F&A Rate Calculations

The University uses a program called Webspace to collect research usage data for use in the F&A rate calculation.  WebSpace is a collaborative effort that aims to enhance space information for central administration and surveyed departments. 

F&A Rate Calculation Overview (.pptx)