I. Facilities and Administration Facilities and Administration (F&A) costs, also known as indirect costs, are paid to the University as reimbursement for the costs of providing research infrastructure. These funds are used to support the costs of doing research at the University that includes but are not limited to, facilities, research accounting, grant administration, internal audit, and other indirect cost services of the organization. Effective July 1, 2024, the indirect cost rate for industry-sponsored clinical trials is 31%. An indirect cost rate of 31% is consistent with the current