SECTION G OF A-21
Once the amounts to be included in the F&A Cost Pools has been determined, the costs are allocated to each of the Institution's major functions. The institution costs for the Facilities portion of the F&A rate (operations and maintenance, depreciation) are allocated on the basis of the space allocated to each of these major functions. The Library portion is allocated on the number of students, faculty and staff at the institution, while the Student Services portion is based on the cost of instruction. The institution costs for the Administrative portion of the F&A rate is allocated on the basis of the Modified Total Direct Costs (MTDC) associated with research performed. The Texas A&M University System offices located in College Station used the costs from fiscal year 1999 to determine this cost allocation for an F&A rate study currently being done. The F&A costs allocated to Instruction is divided by the instruction expense base to calculate an F&A cost rate for instruction. The F&A costs allocated Organized Sponsored Research are divided by the Organized Research expense base to determine an F&A cost rate for Research. The same is done for Other Sponsored Activities. The F&A cost rates to be used by TAMUS components can be found at http://sago.tamu.edu/soba/IDCtable.html. The notation on the table for "off-campus" does not mean the College Station campus, it refers to research located in facilities that do not belong to the Texas A&M University System. For example, research that is conducted in El Paso at the System owned facility would use the on-campus rate, while research conducted in rented space in College Station would use the off-campus rate.
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