Indirect Rate Policy

Indiana University uses a standard 25% indirect cost rate for all industry-funded clinical
trials. This rate is applied to total direct costs; there are no exclusions. A separate IRB
fee is also charged for all industry-funded clinical trials.

As an institution, we consistently use the same policy of applying indirect costs for all
items regardless of if they are listed under the per patient grid for a clinical trial, or if
they are listed as an invoiceable item. When the funds are expended for clinical trial
procedures, salaries, service, etc., the indirect cost rate is applied each transaction.