Subawards are typically charged Facilities & Administrative (F&A) costs on the first $25,000 of each subaward, per project period.

Subaward F&A Process

Subaward F&A videoWatch the Video! Click on the video for a brief presentation on Subaward F&A. Keep in mind that this same video will be used as part of the requirements to complete CORE’s Certificate in Research Administration. You may be required to watch the video again in order to obtain the necessary CORE credit.

  • The portion of a subaward subject to Facilities and Administrative (F&A) costs is indicated on the Funding Action notification if the grant includes Facilities and Administrative (F&A) costs.
  • GCA encumbers Facilities and Administrative (F&A) costs when the award is set up. This encumbrance is shown on your budget with the code BSCmmddyy, where mmddyy is the date of the Funding Action notification.
    • When the budget is set up, what seems to be a "double" encumbrance appears on your budget. The encumbered amount is shown in both the Restricted Funds category (37-99) and in the Facilities and Administrative (F&A) category (25-99). As charges are posted to your budget, both encumbrances are liquidated at the same time.
  • On a quarterly basis, GCA manually charges subaward Facilities and Administrative (F&A) costs based upon actual subaward expenditures and reduces the encumbrances as the subaward is charged Facilities and Administrative (F&A) costs.
    • If the Facilities and Administrative (F&A) rate assigned to a budget changes during the life of a subaward, the rate charged is the rate in effect at the time the charge is posted to the Budget Activity Report (BAR).

Department Responsibilities

To ensure that subaward F&A encumbrances and costs are calculated correctly:

  • Include accurate information about the subaward in your budget proposal
  • Regularly monitor and verify Facilities and Administrative (F&A) cost adjustments posted on the monthly Budget Activity Reports (BARs)
  • Regularly monitor and verify Facilities and Administrative (F&A) cost encumbrances related to subawards on the monthly Budget Status Reports (BSRs)