The Office of Management and Budget Circular A-21 defines Facilities & Administrative (F&A) costs as the cost that are incurred for common or joint objectives and therefore cannot be identified readily and specifically with a particular sponsored project, instructional activity, or any other specific institutional project. F&A costs are synonymous with «indirect» costs. At educational institutions, such costs normally are classified under the following indirect cost categories: depreciation and use allowances, general administration and general expenses, sponsored projects administration expenses, operation and maintenance expenses, library expenses, departmental administration expenses, and student administration and services.
Circular R-1213-2A Indirect Costs Treatment of Facilities and Administrative Costs– Clarify specific aspects pertaining to the identification and assignment of facilities and administrative costs in all university federal awards (pass-through federal funds included)- 2 CFR 220 (Section F.6.b(2)).
Indirect Cost Agreements
The rates approved are for use on grants, contracts and other agreements with the Federal Government subject to the conditions in section III of each rate agreement:
Administrative Board Certification
UPR Administrative Board Certification106 (2017-2018)– amends the UPR Administrative Board Certification 36 (2009-2010). The 100% of the indirect costs will be assigned to the corresponding unit and will be used exclusively for projects that strengthen the research and additional external funds.
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