F&A Cost Waiver
UNMC Facilities and Administrative (F&A) Cost Waiver Request Policy and Procedure
Effective Date: October 30, 2002
Objective: UNMC negotiates with the federal government the rates for reimbursement of F&A costs (formerly known as indirect costs) from sponsors. To cover costs indirectly related to research (e.g., lighting, heating, refrigeration), UNMC needs to recover the full rate allowed. F&A costs are actual expenses incurred in the conduct of research.
Purpose: Because some sponsors reduce or omit F&A reimbursements, UNMC is not able to recover full F&A costs on all research projects. To reduce the affects of these unrecovered costs, UNMC's policy is to capture the maximum amount allowed for F&A costs whenever possible. In special cases, UNMC may reduce or waive F&A if adequately justified.
Procedure: To receive approval for waiving or reducing the F&A rates charged to a project, SPA must receive a UNMC F&A Costs Waiver Request Form, signed by the appropriate administrators (e.g., departmental chair, dean). If a sponsor restricts or denies F&A reimbursements, the PI is to give SPA documentation of the reduced F&A rate at the time of proposal submission. If a sponsor caps the total project costs, the PI is to complete the UNMC F&A Cost Waiver Request Form. Ideally, the PI or grant administrator would complete and submit a form prior to developing their grant or contract budget.
F&A Cost Waiver Request Form