94-5  Obsolete

Indirect Cost Rates
July 8, 1994

Indirect cost rates have now been established for the period July 1, 1994 through June 30, 1998. They should be used immediately on all proposals. Most federal agencies require that we not collect more than the current rate. Steps are being taken to adjust rates on current projects effective July 1, 1994. The rates are as follows:

Research
On campus 50%
Off campus 26%
General Clinical Research Center 27.7%
Instruction
On campus 54%
Off campus 26%
Other Sponsored Agreements
On campus 30.4%
Off campus 25.3%

The indirect cost agreement is dated May 27, 1994.

The direct cost base to which indirect cost is applied has been changed slightly by DHHS for standardization purposes. The new base should be used to determine the direct cost upon which the indirect cost is calculated for each proposal. Alterations and renovations have been dropped from exclusions and rental costs (for facilities) have been added.

Base is modified total direct costs consisting of all salaries and wages, fringe benefits, materials and supplies, services, travel, and subgrants and subcontracts up to $25,000 of each subgrant or subcontract.

Equipment, capital expenditures, charges for patient care, tuition remissions, rental costs (for facilities), scholarships and fellowships, and the portion of each subgrant and subcontract in excess of $25,000 shall be excluded from modified total direct costs.