What are the differences between direct costs and F and A costs?
Direct costs are funds used to pay for the cost of conducting the research, including:
- Salaries and benefits
- Supplies, equipment, travel and contractual services
- Patient-care costs on clinical studies
F and A costs are used to maintain Seattle Children’s Research Institute infrastructure, including:
- Building rents and depreciation
- Research Support Services (centralized administrative costs)
- Research center administrative and discretionary support
- Recruitment commitments
What are the current F and A rates?
See Seattle Children’s Research Institute current F and A rates (PDF).
How are a project's F and A costs calculated?
The methods for determining F and A are:
- Calculate the grant's total direct costs (TDC), which equals the sum of all direct costs, including salaries, supplies, equipment, etc.
- Calculate exemptions based on sponsor guidelines. NIH exclusions typically include equipment, patient-care costs, tuition and a portion of subcontract agreements (exceeding $25,000 for each subcontract).
- Deduct exemptions from TDC to determine modified total direct costs (MTDC).
- Multiply the MTDC by the current F and A rate to determine F and A costs.
- Add the TDC to F and A costs to calculate total project costs.
- TDC – exemptions = MTDC
- MTDC x F and A rate = F and A costs
- TDC + F and A costs = Total project costs
What if I am applying for a non-federal grant that pays less than the full F and A rate?
Contact your center business manager to discuss the specifics of your application and obtain approval before you apply. Include the approval, and any other relevant information.