The proposed budget for a sponsored award includes direct costs as well as facilities and administration (F&A) costs. These resources will help you to understand the laws, regulations, Tufts policies, and sponsor requirements that guide the development of a budget.
The Federal government sponsors a large percentage of Tufts University research.As the steward of taxpayer funds, the Federal government has issued principles for identifying costs that can be charged to sponsored awards and has implemented administrative regulations to define these principles. Tufts University’s policies for managing sponsored awards reflect these principles.
This brief introduction will orient you to the cost principles for sponsored awards.
Facilities and Administrative (F&A) costs, also referred to as "indirect costs" or "overhead," are actual costs that Tufts University incurs when research, educational, or other projects are performed by the University. Negotiated rates allow for recovery of these administrative costs, and where appropriate, facilities costs, from each sponsored project. Learn what F&A costs are and how they are calculated here.
Introduction to OMB Uniform Guidance The Uniform Guidance (UG), issued by the Office of Management and Budget (OMB), is a consolidation of the federal government's regulations that apply to all grantees (regardless of institution type). This short overview will provide you with an introduction to the UG.