Facilities and Administrative Cost Rates

Facilities and Administrative (F&A) costs, formerly known as indirect costs and/or overhead are costs which are necessary to support research and other sponsored programs but which cannot be readily assigned to individual projects. The University's F&A rates are calculated in accordance with federal cost principles and are negotiated with the U.S. Department of Health and Human Services - Division of Cost Allocation.

Listed below is a summary of Rutgers F&A rates applicable to units of Rutgers prior to 7/1/13:

Fiscal Year 2015 2014 2013 2012 2011 2010 2009 2008 2007
On Campus Research 55.0% 55.0% 55.0% 54.0% 54.0% 54.5% 54.5% 54.5% 54.0%
Off Campus Research 26.0% 26.0% 26.0% 26.0% 26.0% 26.0% 26.0% 26.0% 26.0%
On Campus Training 53.0% 53.0% 53.0% 53.0% 53.0% 53.0% 51.9% 51.9% 51.9%
Off Campus Training 26.0% 26.0% 26.0% 26.0% 26.0% 26.0% 26.0% 26.0% 26.0%
On Campus Other Sponsored Programs 37.2% 37.2% 37.2% 37.2% 37.2% 37.2% N/A N/A N/A
Off Campus Other Sponsored Programs 26.0% 26.0% 26.0% 26.0% 26.0% 26.0% N/A N/A N/A
National Transit Institute 14.0% 14.0% 14.0% 14.0% 14.0% 14.0% 14.0% 15.4% 15.4%
Fiscal Year 2006 2005 2004 2003 2002 2001 2000 1999
On Campus Research 54.0% 55.5% 55.5% 55.5% 55.5% 55.5% 56.0% 56.0%
Off Campus Research 26.0% 26.0% 26.0% 26.0% 26.0% 26.0% 26.0% 26.0%
On Campus Training 51.9% 52.1% 52.1% 52.1% 52.1% 52.1% 57.0% 57.0%
Off Campus Training 26.0% 36.0% 36.0% 36.0% 36.0% 36.0% 39.6% 39.6%
On Campus Other Sponsored Programs N/A N/A N/A N/A N/A N/A N/A N/A
On Campus Other Sponsored Programs N/A N/A N/A N/A N/A N/A N/A N/A
National Transit Institute 15.4% 13.0% 13.0% 13.0% 13.0% 13.0% 13.0% 13.0%