Indirect Costs, also known as Facilities and Administrative Costs (F&A) or overhead, are institutional costs that are not specifically allocable to individual research projects but are real costs that institutions incur during day-to-day operations (see helpful Council on Government Relations costs of research infographic). An F&A rate is established to recover these costs. CU Boulder’s F&A rate is negotiated with the U.S. Department of Health & Human Services (DHHS) through a complex process analyzing space usage, payroll, and financials.
The space survey is a critical component to produce an accurate F&A proposal. The rate calculation model uses space usage statistics to allocate facilities costs and show the percentage of the overall costs which support sponsored research. CU Boulder will be using a new virtual survey tool to conduct this cycle's space survey. While organizations with research are the primary focus of this space survey, other organizations will be surveyed as this data is vital to inform space use decisions on campus.