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This document provides an overview of Facilities and Administration (F&A) cost calculations, highlighting direct cost pools utilized as the base for rate calculations. It covers aspects such as modified total costs, depreciation of buildings and equipment, and various administrative costs related to organized research and institutional activities. Additionally, it outlines how cost pools are established after cross-allocations and their role in student services administration, ensuring accurate financial management for sponsored projects.
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FACILITIES AND ADMINISTRATION (F&A) COST CALCULATION DIRECT COST POOLS These become the denominator (base) in the rate calculations MODIFIED TOTAL COSTS Depreciation of Building & Equip Instruction Operations & Maintenance Library Organized Research General & Administrative Departmental Administration Other Sponsored Activities Sponsored Project Administration Other Institutional Activities F&A COST POOLS After cross-allocations – these become the numerator in the rate calculations Student Services Administration
