Facilities and Administrative (F&A) Costs

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RF Financial Concepts 101 

Understanding the Business of the RF


Module 3: Understanding Sponsored Programs Funding

Facilities and Administrative (F & A) Costs

A portion of funds for sponsored program administration comes from "indirect dollars," which are reimbursements by sponsors for things that cannot be directly and uniquely assigned to any particular project. The federal government calls indirect dollars "Facilities and Administrative (F&A)" costs.

F&A costs are incurred by institutions for expenses such as utilities; buildings and grounds; operation and maintenance; library-related expenditures; and university services like telephones, computer infrastructure, postage services, etc.

F&A funding seeks to reimburse the RF and SUNY for part of the cost of doing business during the course of a sponsored project. Since expenses are incurred through the performance of a sponsored project, a percentage is charged back to the agency or organization funding the sponsored project.

What the Data Shows

Page 7 of the RF’s annual Operating Plan presents the various sources of RF income, including reimbursements for F&A costs. In order to keep indirect cost reimbursements growing, SUNY must be vigilant in seeking full recovery on individual projects and in pursuing new avenues of funding.

Facility and Administrative (F&A) Cost Recovery

Upstate University Hospital Cancer Center

The RF recovers F&A costs for things like utilities, phones, and other infrastructure costs at campus facilities.

Where to Find More Information 

Please refer to the 2021 Operating Plan.

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