The budget for a sponsored project (grant) must include the costs needed to accomplish the objectives. This includes the direct costs (e.g., salaries, laboratory supplies, travel, etc.) and facilities and administrative costs (F&A). The F&A is also often referred to as “indirect cost rate” or IDC. The F&A costs are designed to support the infrastructure needed to conduct research (e.g., building maintenance, utilities, administrative salaries, etc.).
The UF F&A rates are negotiated with the U.S. Department of Health and Human Services. The current rate can be found here: F&A Exceptions – UF Research. The UF policy for F&A costs can be found here: F&A-Cost-Directives.pdf.
Some organizations which provide research grants do not provide F&A or provide a reduced rate of F&A. Submitting a grant with reduced (or no) F&A rate is sometimes possible, but requires:
1. A published policy from the funding agency regarding their allowable F&A rates
2. The funding agency must be a domestic non-profit organization
3. The application must be approved by a) the College (ADR) and b) UF Division of Sponsored Research (DSP)
Please discuss with your pre-award RA if you are considering applying for a grant that does not provide F&A / IDC.