Frequently Asked Questions

1. What are Indirect Costs (also known as Overhead, F&A, Facilities & Administrative Costs)? 

Facilities & Administrative (F&A) costs are those costs associated with providing and maintaining the infrastructure that supports the research enterprise (buildings and their maintenance, libraries, etc.) and which cannot easily be identified with a specific project. The university encourages including the appropriate F&A costs in all proposal budgets, unless the sponsor specifically prohibits them, and it expects that F&A costs will be recovered to the maximum extent possible. More information can be found here.

  • “Facilities” is defined as depreciation and use allowances, interest on debt associated with certain buildings, equipment and capital improvements, operation and maintenance expenses, and library expenses.
  • “Administration” is defined as general administration and expenses, departmental and college administration, sponsored projects administration, and all other types of expenditures not listed specifically under one of the subcategories of Facilities.


2. How are residual funds returned on a Fixed Price project?

When Fiscal Services closes FP projects, all residuals now go to the department’s 04700 fund.  The residual will be transferred  to the Org number according to the expenditure allocation, Fund 047000, Account 69997.


3. Who should I contact regarding a NDA/CDA? 

TCO signs on behalf of faculty and Staff of OSU for MTAs – CDAs (NDA) – DUAs. Please use the link and general directions below to start the process.

  • Go to:
    • Sign in with your OSU Name.#
    • Click on New Form(s) or Request CDA/MTA
    • Select the type of agreement (CDA)
    • Complete questions and upload any documents needed
    • Click the Save & Submit buttons
  • OSU Faculty/Staff – If you need a CDA/MTA/DUA; Please submit request at


4. How do I get project appointments changed or moved?

Work with your department Human Resources Professional to appoint people to the project.  To meet commitments to the sponsor and ensure compliance with time and effort reporting requirements, you must initiate project appointments immediately.  See for additional information.