F&A Rate Agreements & Analysis

(435) 797-1072 • fax: (435) 797-1077 • Old Main 026

The Facilities and Administrative Rate (F&A Rate) is the mechanism used to reimburse the University for the infrastructure support costs associated with sponsored research and other sponsored projects. The F&A rate is essentially an overhead rate. It is calculated as a percentage of overhead associated with, and allocable to, sponsored research and other activities, divided by the direct costs of sponsored research and other activities. To collect F&A, the University adds the negotiated F&A rate to invoices or other billing instruments submitted to sponsors.

F&A costs are defined in OMB Uniform Guidance (aka 2 CFR Part 200) as “costs incurred for a common or joint purpose benefitting more than one cost objective, and not readily assignable to the cost objectives specifically benefitted, without effort disproportionate to the results achieved.” F&A costs are sometimes referred to as indirect costs. Utah State University (USU) negotiates the F&A rate with the Office of Naval Research (ONR), the cognizant federal agency overseeing the administration of sponsored agreements at USU.


Gina Hooten

Financial Analysis Manager | Facilities and Administration (F&A) | Service Center Accounting

Office Location: Off Campus
Phone: (435) 797-1072
Email: gina.hooten@usu.edu

Lori Francom

Service Center Accountant & Analyst | Service Center Accounting | Service Center Rate Analysis | F&A Analysis

Office Location: Old Main 035
Phone: (435) 797-0975
Email: lori.francom@usu.edu

F&A Rates by Year

Cost Accounting Standards Board Disclosure Statement