Indirect Costs

Indirect Costs (IDC), Facilities and Administrative Costs (F&A), Overhead (OH).  All terms refer to the costs incurred which cannot be easily allocated to individual projects, and are therefore charged as a percentage of a project’s direct cost.  Which rate to use depends on the type of sponsor.  A table of those rates as well as a collection of IDC related resources can be found here.

A percentage of those indirect costs charged to sponsored projects are allocated to various offices within the institution as a reimbursement of actual costs incurred, referred to as returned overhead.  The management of returned overhead at the PI, Department, and Center level is part of overall award management.


Office of Research-Business Operations

The Office of Research Business Office is responsible for the overall management of returned overhead (fund 211) at the institutional level.

F&A Cost Return & Use Policy

This policy outlines the allocation of returned overhead to project managers, centers and institutes, and departments.

F&A Manager (returned overhead reports)

Reporting of the allocation of returned overhead funds by fiscal year.

F&A Cost Definitions and Instructions

Provides definitions, how to request a new OH project, and a guide to using the returned overhead report.

Center Allocations

  • UFIRST Instruction Guide – details the steps necessary for updating the center or institute associated with a particular project for the purposes of returned overheads.
  • Active Centers and Institutes – provides a list of current, active centers and institutes available for overhead allocation.

Resources in Development

  • Guide for redistributing direct/indirect costs on a MTDC award.

Have a resource to contribute?  Need a resource not listed here?  Let us know!