Facilities and Administrative Costs
Facilities and administrative (F&A) costs, also known as indirect costs, are costs incurred in support of sponsored projects, but not identifiable with any single project. These costs are incurred whether the sponsored project is federally or non-federally sourced. Sponsored projects encompass all scholarly activities such as consulting, training, instruction, research, fellowships, or other similar academic activities.
Requesting F&A allows the university to recover some of its real costs. UNO applies its federal F&A rate to all federally funded projects, whether we are the prime recipient or a sub-recipient of those funds. UNO also applies its federal negotiated F&A rate to projects funded by business, industry, or foundation partners.
The applicable F&A rate will be determined by the Office of Sponsored Programs (OSP) in collaboration with The Office of Research and Creative Activity (ORCA) and Grants Accounting Leadership.
Date of Rate Agreement: July 1, 2021
The federal negotiated rate agreement identifies four categories of sponsored projects: Instruction, Organized Research, Other Sponsored Activities, and Off-Campus.
This follows Uniform Guidance Appendix III to Part 200:
Instruction Rate: 48.50%
Instruction means the teaching and training activities of an institution. Except for research training as provided in subsection b, this term includes all teaching and training activities, whether they are offered for credits toward a degree or certificate or on a non-credit basis, and whether they are offered through regular academic departments or separate divisions, such as a summer school division or an extension division. Also considered part of this major function are departmental research, and, where agreed to, university research.
(1) Sponsored instruction and training mean specific instructional or training activity established by grant, contract, or cooperative agreement. For purposes of the cost principles, this activity may be considered a major function even though an institution's accounting treatment may include it in the instruction function.
Organized Research Rate: 48.50%
Organized Research means all research and development activities of an institution that are separately budgeted and accounted for. It includes:
(1) Sponsored research means all research and development activities that are sponsored by Federal and non-Federal agencies and organizations. This term includes activities involving the training of individuals in research techniques (commonly called research training) where such activities utilize the same facilities as other research and development activities and where such activities are not included in the instruction function.
Other Sponsored Activities Rate: 34.00%
Other sponsored activities mean programs and projects financed by Federal and non-Federal agencies and organizations which involve the performance of work other than instruction and organized research.
(1) Examples of such programs and projects are health service projects and community service programs.
Carnegie Community Engagement Rate: 26.00%
As a Carnegie Community Engagement institution, UNO is Nebraska's metropolitan university. Any sponsored projects funded by local government and local not-for-profit agencies within the Omaha Metro area, the University will charge an F&A rate of 26.00%. The sponsor must meet the following criteria:
(1) Omaha Metro Area (must reside in Cass, Douglas, Harrison, Mills, Pottawattamie, Sarpy, Saunders, or Washington county); and
(2) (i) Local government; or (ii) Not for profit
Off-Campus Rate: 26.00%
Off-Campus means at least 50% of activities are conducted in space, buildings, or property that is not owned by UNO, and the facility-related costs (rent, utilities, & other maintenance) are either directly charged to the project or occur without a cost to the university.