Estimating Costs for and Developing Sponsored Programs Proposal Budgets
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VI. Budgeting for F&A Costs 34 of 44 Prev - Next
F&A costs are calculated for a project by using an appropriate rate for the type of project and the appropriate basis or total of direct costs allowed to be considered in the basis by federal and/or sponsor regulations. (Rate x Base = Cost.) F&A rates are negotiated for a set number of years with UNH’s “cognizant” agency, currently the U.S. Department of Health and Human Services (DHHS).

This subsection will cover the following aspects of budgeting for F&A costs:

  1. Rate Categories
  2. On-Campus and Off-Campus Rates
  3. Capped Rates for Federal Sponsors and Rates for Non-Federal Sponsors
  4. Waivers of F&A Costs
  5. F&A Rate Bases
  6. Composite F&A Rates Across Fiscal Years
  7. Projects Combining On-and Off-Campus F&A Rates
  8. Projects Combining Disparate Award Purposes