Institutional Accounts

3300-3399 Series: F & A Recoveries

3340 - F and A Costs Recov Fed Direct  
Facilities and Administrative costs recovered for all Federal awards made directly to the University. (Must be recorded with 7340 - REIMBURSED F&A COSTS-FED PASS THRU).
3345 - F and A Costs Rec Fed PassThru  
Facilities and Administrative costs recovered for all Federal awards made to the University through another primary recipient of Federal funds, including other State of Iowa entities. (Must be recorded with 7345 - REIMBURSED F&A COSTS-FED PASS THRU).
3350 - F and A Costs Rec Oth Gov Ent  
Facilities and Administrative costs recovered for all awards made to the University by governmental entities, other than the State of Iowa, where Federal funds are not involved. (Must be recorded with 7350 - REIMBURSE F&A COSTS-OTHER GOVT ENT).
3355 - F and A Costs Recovered State  
Facilities and Administrative costs recovered for all awards made to the University by other State of Iowa entities, where Federal funds are not involved. (Must be recorded with 7355 - REIMBURSED F&A COSTS-STATE-DIR).
3360 - F and A Costs Recov Private  
Facilities and Administrative costs recovered for all awards made to the University by non-federal, non-governmental organizations. (Must be recorded with 7360 - REIMBURSED F&A COSTS-PRIVATE).

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