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F&A Costs

This section is for the Facilities and Administrative costs (also known as “indirect costs”) associated with this budget.

For details about F&A, review GIM 13 Facilities and Administrative (F&A) Rates.

E G C 1 F and A costs section

Amount subject to F&A costs (base)
Calculate and enter the amount of Direct Costs to which the F&A cost rates will be applied. This may be Modified Total Direct Costs (MTDC), Total Direct Costs, or zero (no F&A costs charged). Use the sponsor guidelines and GIM 13 to determine which method of calculation you should use. For Industry Sponsored Clinical Trials, apply the 25% indirect cost rate to the TOTAL direct costs. This includes items often listed in subcategories (for example: IRB review fees, IRB processing, pharmacy set-up, study start-up fees).
F&A cost rate
Enter the F&A cost rate that applies to your proposal (for example, 54.5%).  Enter Multiple in this field when:

  • Your project includes multiple locations, each with its own rate
  • More than one F&A negotiated rate is in effect for the period in question

Do not enter Multiple in cases where the F&A rate changes over the life of the project, but remains stable for the period in question.

Total F&A costs
Calculate and enter the F&A costs for the first budget period and the total for all budget periods. Hint: SAGE Budget calculates F&A costs automatically for you.