Budget Tip Links

Review your budget items early in the process—you may need to address budget issues sooner than you think. Use this checklist to keep track of what you need as you develop your proposal.


Facilities and Administration Costs

Sponsored projects include grants, contracts, and cooperative agreements accepted by Oklahoma State University to conduct research, instruction, and other projects. The cost of every sponsored project is composed of Direct Costs and Indirect Costs, also known as Facilities and Administration (F&A). Direct Costs are the costs that can be assigned to a sponsored project relatively easily and with a high degree of accuracy. These costs usually include salaries, wages, benefits, equipment, supplies, and travel associated with the sponsored work. In contrast, F&A Costs represents the universities cost for the sponsored project in providing shared services, facilities, and administrative infrastructure needed to support all projects and thus cannot easily be attributed to a specific sponsored project, program, or research grant.
Oklahoma State Universities currently federally negotiated F&A rates (Fiscal Years 2017 – 2020) for Research, Instruction, and Extension both on and off campus are:

 

On Campus

Off Campus

Research 49.6% 26.9%
Instruction 54.9% 26.0%
Extension 37.9% 26.3%

 

*There are some exceptions to these rates and if you have questions you should contact your Grants and Contracts Specialist.

For more information please see: F&A rates