Principal Investigators,
The Facilities and Administration (F&A) Cost Rates and Waiver or Partial Waiver of F&A Costs policy, Boise State University Policy 6080, is recently updated and has new requirements for F&A waivers. The updated policy has two important updates:
- F&A Waivers must be submitted for approval no later than 10 (ten) business days before the proposal is due to the sponsor. A final budget must also be submitted at the same time as the F&A waiver to assure accuracy of the waiver.
- If a principal investigator (PI) submits a proposal without the appropriate University review and approval and an award is made without adequate budget, the University may deny the award or require the PI to provide a fund source to cover the waived F&A.
The Office of Sponsored Programs (OSP) has developed procedures to assist PIs in complying with the updated policy. For F&A waivers that are submitted at least 10 (ten) business days in advance of the proposal due date, the following procedure will apply:
- The PI will complete the F&A waiver form (the “Form”) on OSP’s Forms and Templates page and return a copy to the assigned Pre-Award Research Administrator (RA) at least 10 business days before the proposal is due to the Sponsor. A final budget must be also submitted at the same time as the F&A waiver to assure accuracy.
- The RA will review the Form for errors and fill in any missing information.
- The RA sends the Form to the Pre-Award Manager. The Pre-Award Manager will review the justification to assure it complies with Policy 6080. The Pre-Award Manager will add notes to the Form if additional details are needed. Forms that do not include a justification that closely complies with Policy 6080 will be returned to the RA and PI for more information.
- Once approved by the Pre-Award Manager, the RA will send the waiver to the Vice President for Research and Economic Development (VPR) for review and approval.
- The VPR will review and approve/disapprove the Form in consultation with the Vice President and Chief Financial Officer (VPCFO).
Requests for F&A waivers received less than 10 business days before the proposal deadline will be subject to additional written approvals by the PI’s Department Chair and Dean (or equivalents).
For proposals that are submitted without the appropriate University review and approval, the assigned RA will attempt to work with the PI and the sponsor to correct the F&A error. If the sponsor will not agree to correct the F&A, a Post Submission F&A Waiver will be required. Post Submission F&A Waivers must be approved by the VPR, Department Chair, and Dean, in consultation with the VPCFO. If the F&A waiver request is disapproved, the RA will work with the PI and appropriate departmental administrators to add a fund source to the waiver. This fund source will be used to cover the costs of the “waived” F&A. If a fund source cannot be identified, the award may be denied.
PIs are encouraged to work with OSP early in the proposal process to assure compliance with Policy 6080. The Pre-Award team working hours are approximately 8 am to 5 pm Monday through Friday, excluding University holidays. University business days do not include weekends or University holidays.
Additional Details about F&A
F&A costs are general operating costs incurred by the University in support of research, instruction, and other sponsored activities. Typically, F&A costs cannot be readily attributed to, or directly charged to, specific individual projects. F&A costs should be included as a separate line item in the budget of each proposal submitted to external funding agencies. F&A costs are true costs, which must be remanded to Boise State University in order to support the infrastructure necessary to provide services for externally funded projects. Since F&A costs are true costs, F&A waivers are generally discouraged and are rarely granted.
Please review OSP’s Budget Development Guide for more details about F&A costs. Your RA can also assist you in determining the applicable F&A for a proposal.
If you have any questions about the updated F&A policy and the procedures outlined herein, please contact preaward@boisestate.edu for assistance.