Office of Sponsored Programs
The Ohio State University

Application of Facilities & Administrative (F&A) Costs

If the subcontractor is a vendor and the project is recovering the full negotiated F&A rate, that rate is applied to the first $25,000 of the total subcontract amount. No F&A costs are charged on the remaining amount.

If the project will recover less than the full F&A rate, F&A costs are applied to the entire subcontract amount.