Facilities and Administrative Rates
Facilities and Administrative (F&A) rates are used to recover costs spent on sponsored activities that cannot be directly attributed to a particular project. These are often called indirect costs. The Cost Studies group calculates, proposes, and negotiates F&A rates with the federal government (Department of Health and Human Services). This process is generally done on a four-year cycle at Emory.
Click here for updates on Emory's next F&A proposal and upcoming rates
Comprehensive F and A Guidance
| FY | Organized Research | Other Sponsored Activity | Instruction | IPA | ||||||
|---|---|---|---|---|---|---|---|---|---|---|
| On | Off | Adj | On | Off | Adj | On | Off | Adj | Off | |
| FY25 | 56.5%* | 26.0%* | 28.2%* | 40.5%* | 26.0%* | 27.8%* | 56.0%* | 26.0%* | 38.0%* | 18.5%* |
| FY24 | 56.5% | 26.0% | 28.2% | 40.5% | 26.0% | 27.8% | 56.0% | 26.0% | 38.0% | 18.5% |
| FY23 | 56.5% | 26.0% | 28.2% | 40.5% | 26.0% | 27.8% | 56.0% | 26.0% | 38.0% | 18.5% |
| FY22 | 56.5% | 26.0% | 28.2% | 40.5% | 26.0% | 27.8% | 56.0% | 26.0% | 38.0% | 18.5% |
| FY21 | 56.0% | 26.0% | 28.2% | 40.5% | 26.0% | 27.8% | 55.0% | 26.0% | 38.0% | 18.5% |
| FY16-FY20 | 56.0% | 26.0% | 28.2% | 39.0% | 26.0% | 27.8% | 55.0% | 26.0% | 37.5% | N/A |
| FY13-FY15 | 56.0% | 26.0% | 28.2% | 39.0% | 26.0% | 27.8% | 55.0% | 26.0% | 37.5% | N/A |
| FY09-FY12 | 55.0% | 26.0% | 29.1% | 36.3% | 25.5% | 26.5% | 52.0% | 26.0% | 38.7% | N/A |
| FY 2008 | 54.5% | 26.0% | 29.1% | 36.3% | 25.5% | 26.5% | 52.0% | 26.0% | 38.7% | N/A |
| FY 2007 | 53.0% | 26.0% | 29.1% | 42.9% | 26.0% | 27.8% | 54.9% | 26.0% | 40.4% | N/A |
*These are provisional rates for budgeting purposes only and the actual rates used may vary slightly.
Industry-Sponsored Clinical Trials
Minimum F&A rate of 32.0% (effective April 1, 2021).
Emory National Primate Research Center Rates
Emory National Primate Research Center has F&A rates that are distinct from the rest of Emory University.