Policies & Procedures

About Research Administration at GSU

Policies and Procedures for Research and Sponsored Programs

Policies and Procedures for Research and Sponsored Programs

Direct and Indirect Costs for Sponsored Programs

Background

The University expects the sponsor of the research to pay the actual costs for conducting the research. These costs include both the direct costs and facilities and administrative costs (F&A or indirect costs) incurred by the principal investigator during the conduct of a project. The University's cost accounting practices are communicated to the Department of Health and Human Services with a disclosure statement that describes the cost accounting system for recording expenses charged to federally-sponsored agreements. The treatment of direct and F&A costs must be in compliance with OMB Circular A-21.

Direct Costs

Direct costs can be clearly identified and directly benefit a specific research project: salaries, fringe benefits, consultant cost, equipment, laboratory supplies, travel, other expenses, and consortium/contractual costs.

Facilities and Administrative Costs

The facilities and administrative (F&A) costs are those institutional research infrastructure costs that cannot be easily attributed to an individual project or monitored on an individual basis, and include building and equipment use, operations, maintenance, utilities, general departmental administration, telecommunications, library resources, and capital improvements. Each grant is expected to pay its proportional share of these research infrastructure costs. The facilities and administrative cost rate is negotiated between Georgia Southern and the U.S. Department of Health and Human Services.

All project budgets should include F&A costs (as applicable to the sponsor) as determined by the University's federally negotiated cost rate. Exceptions to this policy may be considered on a case-by-case basis if the sponsor has an established, written policy applicable to any and all potential applicants that deviate from the federally negotiated rates. All deviations are subject to approval by the Associate Vice President for Research prior to submission of the grant or execution of the contract.

• More Information on Allowable Costs and the University's F&A Cost Rate.