| 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 |