F&A Documents

Negotiated Indirect Cost Rate Agreement (NICRA)

• F&A Rate Agreement 2019 – 2023 
• F&A Rate Agreement 2014 – 2019
• F&A Primer

Note: the F&A Primer document above is a few years old, and our F&A rates have been renegotiated since it was drafted.  It is a resource targeted at those with a very basic understanding of F&A, and should not be referenced as policy.

Disclosure Statement (DS-2)

Disclosure Statement letter from the Department of Health & Human Services – PDF format 135KB
Disclosure Statement – Cost Accounting Standards – PDF format 372KB

WSU Not for Profit Organization

• WSU Not for Profit PDF Format
• Letter from IRS PDF Format