Expenses are one of the most important data sets used to develop a facilities and administrative (F&A) or indirect cost proposal. To compile the F&A proposal, all expenses during a "base year" must be assigned to an individual cost pool. (The base year is the fiscal year that forms the basis for the F&A proposal.) These cost pools are based on definitions from Uniform Guidance CFR 2, Part 200, Subpart E and allow Management Accounting and Analysis (MAA) to correctly classify expenses during development of the F&A proposal. Cost pools assigned to budgets are also a key factor for departments during the F&A Space Survey

To see a description of a cost pool listed below, click on it.

Additional Cost Pool Descriptions:

Instruction Only
Budgets that only include costs for direct instructional activities only.
Non-research Training
All training except for sponsored research training.
Regional Primate Center - Core (A)
Core grants (which are organized, separately budgeted, and accounted for research activities) of the Regional Primate Center (RPC). These comprise the research base of the RPC F&A rate. 
Regional Primate Center - Non-Core (B) & (C)
All organized, separately budgeted and accounted for research activities conducted at the Regional Primate Center (RPC) other than the RPC core grants. These comprise the research base for the RPC F&A rate. Non-core (B) rates are Federally sponsored. Non-core (C) rates are non-Federally sponsored. 
Marine Vessel Operations
All organized, separately budgeted and accounted for research activities of marine vessels operations.
Public Service/Community Outreach
University activities that provide service to the community, region, state, or nation, within the bounds of the University mission as executed by its departments. These activities are commonly under the headings of community service, continuing education, and service agreements. 
An amount granted by an organization to a student for tuition and other educational expenses. Scholarships are excluded from the F&A proposal since they are not considered part of MTDC (Modified Total Direct Cost). 
Operations and Maintenance - Buildings
Operations and Maintenance costs that relate to a specific building, such as for repair or utility costs.
Building/Property Rent
Includes the costs of building or property rent.
Building Interest
Includes the cost of interest on debt incurred to construct or acquire a building.
Self-sustaining activities generate revenue sufficient to cover those activities' expenditures. Departmental revenue budgets, recharge and cost centers are examples of a self-sustaining activity.
Costs that 2 CFR Appendix III to Part 200 require the University to remove when the F&A proposal is prepared. Costs that must be excluded to arrive at Modified Total Direct Costs include equipment, capital expenditures, tuition remission, stipends, scholarships, and the portion of a sub-contract in excess of $25,000.