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[Description] SIUC's federally negotiated facilities and administrative (F&A) cost rate, more commonly referred to as indirect costs or overhead, is applied to funding requests made to external sponsors. The F&A rate varies depending on whether the project is for research/training or for other activities and whether its primary activities will take place on or off campus. If the agency's standard allowable rate is lower than the relevant institutional rate, you must provide OSPA written documentation of the agency's official public policy on F&A costs reimbursement. OSPA project specialists do not negotiate modifications to SIUC's F&A cost rates; approval to modify the rate for a specific project can only be given by the OSPA director or Vice Chancellor for Research. In the case of full F&A cost recovery, the relevant institutional rate is applied on the proposal's modified total direct costs (MTDC), which exclude the following budget items: equipment, space rental costs, capital expenses, stipends, tuition waivers, and subcontract amounts in excess of $25,000. If the agency's reimbursement rate is lower than SIUC's federally audited rate, no budget items are excluded from total direct costs unless the agency's policy stipulates otherwise. More discussion of the University's indirect costs policy see Indirect Costs. [Category] 
Indirect (F&A) Costs
SIU Office of Sponsored Projects Administration | Budget Categories
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