F&A and Other Costing Issues- October 2025 Meeting

F&A Cost Reimbursement & Other Costing Issues (F&A Rate Caps, Additional Requirements for Expenditure Reimbursement on Active Grants, etc.

If you prefer to submit a report on a different table topic, click here.

F&A Cost Reimbursement and Other Costing Issues (F&A rate caps, additional requirements for expenditure reimbursement on active grants, etc.)

How to/should we prepare for implementation of caps and/or a new model for reimbursement?
- Financial impact mitigation
- Administrative changes
- If we can do so compliantly, how much indirect cost is it practical to directly charge?

Issues with drawdowns and invoices
- How much is your institution floating?
- Due to unavailability of systems? Due to requests accepted but not paid?
- Are there continuing issues with Defend the Spend (DTS) and other requirements for expenditure reimbursement justifications. See Points to Consider for Reimbursement of Expenses Under Active Grants (V.2, Released August 5, 2025).

Strategies for efficiently addressing restrictions on reimbursement of allowable expenses, such as closeout costs and noncancellable commitments, after the date of termination. See Costing Points to Consider for Terminations and Suspensions (V. 2, Released August 20, 2025)

Given current conditions, is your institution allowing spending while waiting for continuations that do not arrive prior to the end of the current funded budget period? Have you experienced receipt of termination after the end date of the last funding increment? Are you considering closer monitoring? Other?

1. Please provide your table report out here.