91ÖÆƬ³§

Indirect Costs, also known as Facilities and Administrative Costs (F&A) or overhead, are institutional costs that are not specifically allocable to individual sponsored projects but are real costs that institutions incur during day-to-day operations. The total cost of federally sponsored projects include a combination of both direct and indirect (F&A)Ìýcosts.ÌýSome examples* of indirect (F&A) costs include:

• Personnel in support of sponsored projects, including security, financial, administrative, technical, maintenance and janitorial staff
• Radiation and chemical safety
• Secure data storage, telecommunications and high-speed data processing
• Utilities - ventilation, heat, air conditioning, water and lighting
• Library and research facilities
• Advanced research lab equipment
• Costs of federal, state, and local regulatory compliance including human and animal safety review boards

*Examples fromÌýtheÌý

CU Boulder’s indirect cost rate is negotiated with the Department of Health and Human Services (DHHS). We must use our negotiated rate on sponsored project budgets. Implementation of indirect cost rates followsÌýCU Boulder's Indirect Cost (F&A) Recovery PolicyÌýand theÌýApplication of Indirect Cost (F&A) on Sponsored projects procedural statement. It is extremely important that CUÌýBoulder receive full reimbursement for indirect costs to support the research enterprise.Ìý

CUÌýBoulder estimates and charges indirect costs on sponsored projects according to ourÌýFederally negotiated Indirect Cost (F&A) Rate Agreement. Your Office of Contracts and Grants (OCG) Proposal Analyst will ensure that the appropriate indirect costs are included on your sponsored project budget. The Campus Controller’s Office will ensure the appropriate indirect costs are charged to your sponsored project budget.