Vice President for Finance & Administration

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Facilities & Administrative Rate

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Facilities & Administrative Rate

With UNH’s current F&A (Facilities & Administrative or “Indirect”) cost rates set to expire 6/30/13, the university has undertaken the major campus-wide effort to gather data about the current overhead costs of conducting externally-funded research and other sponsored programs. The data will be used to calculate as accurately and completely as possible the F&A rates charged to federal sponsors.

Sponsored Programs incur two basic types of costs:

Direct costs that can be linked clearly to a particular project, such as salaries and fringe benefits of research staff, equipment, supplies, travel to research sites, etc.

Indirect costs that cannot be billed easily to a project, such as heat, lights, building maintenance, administrative services, etc. Because it would be cumbersome to try to allocate such indirect costs specifically to each sponsored project, a general rate is calculated, negotiated with the Federal government, and then applied to externally sponsored awards.

The cost items above are cited as examples only; specific information about UNH Facilities & Administrative cost rates and their application can be found at:

• University of New Hampshire Guide to Sponsored Program Facilities and Administrative (Indirect) Costs

• UNH’s Rate Sheet

• Copy of the official rate agreement

• The history of UNH F&A rates can be found on Blackboard (UNH Faculty and Staff->Cost Analysis and Fixed Assets)

FY13 activity will serve as the basis for the calculation of the set of F&A rates that will go into effect in FY15. Compilation and analysis of the FY13 data will begin in December 2012 and continue for the next 12 months, with submission of a proposal to the Federal government anticipated in December 2013.

Two groups will tackle the main areas of data gathering and analysis- Facilities & Administration and the Library.

Further details on the project can be accessed through the SharePoint site for those who have access. Please contact Scott Towle at 603-862-4855 with any questions.