2.3.6 Facilities & Administrative Costs (F&A, Indirect Costs, or Overhead)

2.3.6 Facilities & Administrative Costs (F&A, Indirect Costs, or Overhead)
Type of Policy
Administrative
s1polics Wed, 04/20/2016 - 14:28
Policy No
RESEARCH 2.3.6
Effective Date
Last Revised
Review Date
Policy Owner
Sponsored Programs, Office of
Contact Name
Cynthia Hope
Contact Title
Associate Vice President for Research Administration
Contact Email
cindy.hope@osp.gatech.edu
Policy Statement

It is the policy of Georgia Institute of Technology to recover Facilities & Administrative costs on all of its sponsored programs. When estimating the proposal cost of a sponsored activity, the appropriate Facilities and Administrative (F&A) rate is applied. This provides a means for Georgia Tech to recover the F&A (indirect) costs which are incurred by the total sponsored activity but which cannot be directly assigned to an individual project. Georgia Tech and GTRC negotiate Facilities & Administrative Costs rates for research performed by Resident Instruction with the Office of Naval Research which is the cognizant audit agency for the institution. Rates are based on an audited cost proposal. Facilities & Administrative Costs are consistently applied to sponsored projects in accordance with the requirements of the Uniform Administrative Requirements (2 CFR 200), Subpart E.

 

Types of Facilities & Administrative Rates
(a.k.a.: Overhead or Indirect Costs)
For current rates: www.osp.gatech.edu/rates/
Research Capped (Federal Grants and Non-DoD Contracts) Applies to all DoD contracts awarded before November 30, 1993, all Non-DoD Instruments, and all DoD Grants.
Research Uncapped (DoD Contracts & Industry Subcontracts under DoD) Applies only to DoD contracts awarded on or after November 30, 1993 in accordance with and under the authority of DFARS 231.303(1)
Industrial (Non-Federal, International, and Non-Georgia State and Local Government Entities) Applies to projects funded by for-profit entities and others that are not U.S. entities described in the General Exception.
Other Sponsored Applies to projects that benefit the public with activities other than research & development and instruction. Used for projects funded by the State and Local Government Entities in Georgia.
Instruction Applies to projects that primarily involve the delivery of educational programs; teaching.

Except as noted 2.5.3 below, any request to cost share F&A costs either fully or partially must be approved by the Executive Vice President for Research. A justification must be provided for consideration. Cost share request forms can be found at http://www.osp.gatech.edu/forms/costshareform.pdf.

Scope

This policy applies to all Georgia Tech Faculty and Staff.

Policy History
Revision Date Author Description
12-31-2013 OSP Rev 1.0
11-20-2014 OSP Rev 2.0
06-03-2015 OSP Rev 3.0

2.3.6.1 Other Sponsored Activities and State and Local Government Overhead Rates

2.3.6.1 Other Sponsored Activities and State and Local Government Overhead Rates
Type of Policy
Administrative
s1polics Wed, 04/20/2016 - 14:30
Policy No
RESEARCH 2.3.6.1
Effective Date
Last Revised
Review Date
Policy Owner
Sponsored Programs, Office of
Contact Name
Cynthia Hope
Contact Title
Associate Vice President for Research Administration
Contact Email
cindy.hope@osp.gatech.edu
Policy Statement

Georgia Tech applies the Other Sponsored Activities (OSA) F&A rate to projects that benefit the public through activities other than research, development, or instruction. Other Sponsored Activities make available to the public various resources and special capabilities that exist within the institution. OMB Circular A-21, Cost Principles for Educational Institutions, describes Other Sponsored Activities to include ". . . . programs and projects financed by Federal and non-Federal agencies and organizations which involve the performance of work other than instruction and organized research. Examples of such programs and projects are health service projects, and community service programs…." These activities are intended to be available to, and to benefit, "individuals and groups," the "public" and "various sectors of the community." As a result, the application of the OSA Facilities & Administrative rate hinges upon a determination of who will benefit from the activities associated with a particular project, regardless of the source of funding for that project.

In addition to those activities that qualify for the OSA rate based on the above guidelines, the following specific activities will be allowed to use the OSA rate (by direction of Georgia Tech's administration):

  • Advanced Technology Development Center (ATDC) - (ATDC company’s campus service accounts only)
  • Georgia Internships for Teachers (GIFT) Program regardless of funding source
  • K-12 Education Community

For activities meeting the above criteria and for the specific activities noted, Contracting Officers in the Office of Sponsored Programs are authorized to approve use of the OSA rate. Otherwise, use of the rate requires approval by the Vice President for Research.

Scope

This policy applies to all Georgia Tech Faculty and Staff.

Policy History
 
Revision Date Author Description
01-02-2014 OSP Rev 1.0

2.3.6.2 Rate Used for Projects Funded by the State of Georgia and Georgia Local Governments

2.3.6.2 Rate Used for Projects Funded by the State of Georgia and Georgia Local Governments
Type of Policy
Administrative
s1polics Wed, 04/20/2016 - 14:32
Policy No
RESEARCH 2.3.6.2
Effective Date
Last Revised
Review Date
Policy Owner
Sponsored Programs, Office of
Contact Name
Cynthia Hope
Contact Title
Associate Vice President for Research Administration
Contact Email
cindy.hope@osp.gatech.edu
Policy Statement

Georgia Tech uses the Other Sponsored Programs rate that is negotiated with the Office of Naval Research as its "Georgia State and Local Government" rate regardless of the nature of the activity. It will automatically change for future periods to remain equal to the prevailing OSA Facilities & Administrative rate. This rate is also applicable to Georgia's county and city agencies, and to all Georgia colleges and universities when using their own funds.

Scope

This policy applies to all Georgia Tech Faculty and Staff.

Policy History
 
Revision Date Author Description
01-02-2014 OSP Rev 1.0

2.3.6.3 Policy on Reduced F&A and General Exception

2.3.6.3 Policy on Reduced F&A and General Exception
Type of Policy
Administrative
s1polics Wed, 04/20/2016 - 14:34
Policy No
RESEARCH 2.3.6.3
Effective Date
Last Revised
Review Date
Policy Owner
Sponsored Programs, Office of
Contact Name
Cynthia Hope
Contact Title
Associate Vice President for Research Administration
Contact Email
cindy.hope@osp.gatech.edu
Policy Statement

Georgia Tech's policy is to recover F&A on sponsored projects. As a General Exception, Georgia Tech will accept a limitation on F&A recovery in the following situations:

  1. When a statutory limitation is imposed by the U.S. Congress for certain U.S. Government-funded programs, or
  2. When a regulatory restriction is imposed by a U.S. Government agency and is published in the solicitation for proposals, program guidelines, or RFP, or
  3. A U.S. domestic, non-profit (501.c.3) charitable organization imposes a limit that is published in its program solicitation and uniformly applied to all grantees.

Note that the industrial rate generally applies to projects funded by foreign governments, foreign governmental entities, and industry.

In agreeing to a reduced F&A rate, Georgia Institute of Technology is agreeing to cost share real costs associated with sponsored activities

Scope

This policy applies to all Georgia Tech Faculty and Staff.

Policy History
 
Revision Date Author Description
01-02-2014 OSP Rev 1.0

2.3.6.4 Waiver of F&A Reimbursement

2.3.6.4 Waiver of F&A Reimbursement
Type of Policy
Administrative
s1polics Wed, 04/20/2016 - 14:42
Policy No
RESEARCH 2.3.6.4
Effective Date
Last Revised
Review Date
Policy Owner
Sponsored Programs, Office of
Contact Name
Cynthia Hope
Contact Title
Associate Vice President for Research Administration
Contact Email
cindy.hope@osp.gatech.edu
Policy Statement

An F&A waiver must be obtained from the Executive Vice President of Research prior to proposal submission if less than the full applicable F&A rate is to be used in a proposal submitted to a sponsor or obtained prior to acceptance of an award if the awarded rate is less than the full applicable rate. General exceptions to the policy can be found at 2.3.6.3

Cost share request forms can be found at OSP Forms Library

Scope

This policy applies to all Georgia Tech Faculty and Staff.

Policy History
 
Revision Date Author Description
01-02-2014 OSP Rev 1.0