Indirect costs are expressed as a percentage of salary and fringe benefit of key personnel costs. The University calculates its indirect cost rates and negotiates these with the U.S. Department of Health and Human Services (DHHS) Audit Agency.
There is an off-campus (23%) and an on-campus (49%) indirect cost rate. These rates are applied depending on where the project is performed. Projects partially performed off-campus for a period of at least three consecutive months may be apportioned between the two applicable rates. It is the position of the University that all proposals requesting support from any sponsor, either government or non-government, must include a request for full indirect cost recovery. However, some sponsors, particularly some foundations, have specific written policies that preclude the use of the University’s full indirect cost rates. The rate or administrative fee allowed by the sponsor may be used in these cases. P.I.’s cannot negotiate alternative indirect rates. Exceptions to this rule may be necessary in a few instances. P.I.s should consult the OSRP for further information.
Requests for use of indirect costs to support the direct costs of the project must be directed to the Vice President for Academic Affairs.