F&A (Indirect Cost, Overhead) Return
Annually UGA returns 20% of each sponsored project’s reimbursed F&A costs. F&A returns are made each fall, and are based on expenditures made in the previous fiscal year (i.e., FY10-11 award expenditures generate F&A returns that are distributed in FY12). Typically, F&A returns are made to the budgetary unit managing the award, but UGA returns these funds in accordance with PI/co-PI instructions provided on the SPA Proposal Transmittal Form at the time of proposal submission.