Also known as “indirect” costs, Facilities & Administrative (F&A) costs represent the University’s project-related expenses that cannot be allocated to any single project. These expenses, which include buildings and maintenance, libraries, and institutional infrastructure, are reimbursed from project budgets according to approved rates negotiated with our sponsors. This Post-award Education Program (PEP) coursel examines the details of F&A costs, looking at everything from how a rate proposal is put together to how an indirect cost is returned.