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VOLUME: III POLICIES RELATED TO CONTRACT AND GRANT ADMINISTRATION
SUBJECT: Indirect Cost Rates for On- or Off-Campus Projects
SOURCE: Financial Management Support
DATE ISSUED: October 1990
POLICY NO.: III - 10
RATIONALE: To delineate the appropriate use of the on- or off-campus indirect cost rates.
POLICY: Indirect cost will be charged at the appropriate on- or off-campus indirect cost rates or a combination of the two depending on where the project is performed. A project must be off-campus for at least one semester to receive the off-campus rate.
DEFINITIONS: Off-Campus - The off-campus indirect cost rate includes only the administrative pools of cost.

On-Campus - The on-campus indirect cost rate includes the administrative cost pools as well as space cost pools, the library pool and the student service pool where applicable.

PROCEDURE REFERENCE: For criteria regarding the use of off-campus rates, see the Contract and Grant Administration Important Notice No. 89-13.
CROSS REFERENCE: See Contract & Grant Administration Policy III-1, Sponsored Program Proposals and Indirect Cost Recovery.
RESPONSIBLE ORGANIZATION: Financial Management Support


Comments: vpcfo@indiana.edu
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