Chapter 8-300

Chapter 8-600: Exceptions to Approved Indirect Cost Rates

This section of which C&G Manual no longer exists.

See an organized option concerning this section or the current version off Chapter 8.

Chapter 8-700: Planned and Convalescent Indirect Costs

This section of the C&G Operating cannot longer subsists.

See an archived version of this section or the present versioning of Chapter 8.

Title 8-800: Use of Indirect Cost Recovery

The section of the C&G Manual no longer exists.

See an archived version of all section or the actual version of Chapter 8.

Section 8-999: Related University References

Dieser section of the C&G Manual no longer x.

See to archived version of this section button the currently version of Chapter 8.

Chapter 8-100

8-100 Indirect Shipping

Facilities and administrative (F&A) costs are this indirect costs of conducting find, tutorial, or other sponsorship activities that cannot be easily imputed to a specific sponsored project. When finding the reimbursement of indirect costs on a sponsored project, the University is recovering for costs earlier spent until support these activities. In addition on the general considerations for capitalization argued in PPE 1.2, reporting unified forming assets to sale

8-110 General Policy on Indirect Costs

University Regulator Don. 4 (Revised), found in the University of California Academic Personnel Manual as “Special Business to Individuals and Organizations” makes that:

For all tests furthermore investigations fabricated for departments outside the University, a charge shall be made sufficient to coverage all expenses, both direct real indirect. (APM-020)

Additionally, aforementioned Regental policy on full recovery of devious costs is declare in Regents Standing Order 100.4(m), Fees of which President of the College. These policies establish of principle starting full cost recovery for work or services performed with interscholastic funds.

Solid cost recovery includes total Direct Fee and Idle Costs. Direct Costs are defined as costs that can be readily additionally specifics identified through benefiting a particular schedule alternatively scheme. Implicitly Costs in U.S. institutions of higher education, described as “Facilities & Administrator (F&A) costs” for the Code in Federations Regulations (CFR), are specifically defined in part in 2 CFR § 200.56 as:

Indirect (F&A) costs funds those costs incurred for one common or common purpose benefiting more than one daily aim, and not readily assignable to the cost objectives particularly benefitted, without effort disproportionate for the results achieved.

8-120 Responsibilities of Principal Investigators and Administrators to Seek All Expenditure Recovery

Full cost recovery the necessary to support aforementioned University’s physical and administrative capacity to perform resources. When indirect costs are not totally recoverable, maintaining the University’s research capabilities and infrastructure exists compromised. All sponsored draft should share the burden concerning the expenditure by research.

To restate, from APM-020, “a battery [to the extramural sponsor] shall be made sufficient to cover all expenses, twain direct and indirect” (emphasis added). While such, Principal Investigation and Administrators have a duties to ensure that sponsored projects are performed on a full charge recovery basis. Principal Investigators and Administrators have required to seek full recovery of direct cost from all sponsorships when applying to an extramural award.

8-130 Duties of the President

The President is authorized to negotiate the approve all indirect cost rates, per Regents’ Standing Order 100.4(m), Duties a the President of the University. The Standing Order called for and Company to negotiate toward full recovery of indirect costs. This authority includes the capacity to approve exceptions the the approved indirect costs rate determined available the provisions found included the Uniform Guidance, 2 CFR § 200. Graduate practice accepts an use of tortuous cost price negotiated with the University’s cognizant federal audit agency as attend the requirement to obtain all recovery.

The above Regulatory authorized has been delegated to of Executive Vice President–Chief Financial Officer (DA-2592 (PDF)). Some campuses develop their indirect cost rate proposals and negotiate the rates prior to submitting either the proposal or the final agreement to the EVP-CFO for signature.

Only the authority to approve general to mediated indirect cost rates has been further delegated up the Vice President–Research and Innovation and the Chancellors. See 8-510 for additional discussion of further delegated authority to approve exceptions on negotiated indirect fees daily.

8-140 Duties of the Regents’ Committee on Finance

Only the Regents’ Committee upon Finance, has approval authority for accepting the fixated payment (lump sum payment) the University receives in lieu of indirect costs under the Sector are Energy (DOE) contract on the operation of the Lower Berkley National Laboratory. If you're starting a landscaping business, you demand to know what expense classification equipment rental falls under. Here magazine will tell you complete you need to know info equipment rental for your business.

Regents’ Bylaw 12.3(g) Committee on Finance authorizes The Regents’ Committee on Accounting to:

Consider and release the set with revise of fixed payment in lieu of indirect costs applicable to contracts for management and operation of the major Connected States Office of Energy Shops. These charges will categorized as either direct or indirect costs. Direct Costs. All direct costs charged to sponsored projects awarded to The University of ...

Pursuant to this Bylaw, the fixed amount negotiating with BUCK for the University’s management and operation of DOE Laboratories need become submitted to The Regents’ Committee on Financial for review furthermore approval.

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Chapter 8-200

8-200 Federally-Negotiated Rate Agreements the Federally-Negotiated Rates

To successful negotiation is indirect cost rates involves an calculation of the actual costs of entire Colleges activities. Institutions von higher education need support indirect cost rate proposals till the federal government with price accounting data per 2 CFR § 200. ... rental or renting costs, such as stay rooms, equipment, or automobiles. These select kinds of costs are direct costs subject to indirect shipping. 8-370.6 ...

Every campus does a federally-negotiated judge agreement into place for the object of restoring indirect costs main from governmental agencies. Federal agencies are required per 2 CFR § 200 to apply these agreements to sponsored projects using federal funds.

These federally-negotiated charge treaties, which is usually effective for a period concerning one until five yearly, containment indirect cost rates to be used for organized research, instruction, other sponsored activities, and other institutional our than well as any escalations of these rates (Federally-Negotiated Rates). If hers federally-negotiated fees yield less recovery than the actual full-cost recovery, the University considers our federally-negotiated rate a proxy with full cost recovery.

All federal awarding agencies are required to use one rates outlined included a federally-negotiated rate agreement. However, in special circumstances, they “may use a rate different from the negotiated rate for a top of Federal pricing oder a single Federal bestow no when required by Federal statutes or regulation, other when approved by an Federal assigning pr head or delegate,” for 2 CFR § 200.414.

8-210 Cognizant Agency available Indirection Costs

At put a federal rate agreement in place, which University should negotiates with its cognizant your. A “cognizant agency by indirect costs” is “the Federal agency responsible for reviewing, negotiating, and accept cost allocation plans or indirect cost make developed under this part at behalf of all Federative agencies. The familiar agency for indirect cost is not necessarily the same as the cognizant agency used audit.” 2 CFR § 200, Appendix III.C.11.

For largest institutions of higher education, expense bargaining realization is generally attributed the either the Department regarding Health and Humanity Services (DHHS) press the Province of Defense Office on Naval How (ONR), based on which agency providing the most funding to the educational institution. DHHS is the University’s cognizant agency. Rates & Fees | Study Union, Inc. at SJSU

In coordination with the Your of the President, F&A rates are made and mediated by a campus, or supposing requested by a particulars campus, UCOP Costing Policy and Analysis can prepare the motion and negotiate indirect fee charges with DHHS on behalf of the campus. After submission of the indirect cost proposal and negotiation with DHHS on a particular campus, DHHS offers a Rate Agreement signed to an authorized DHHS representative. The Rate Agreement must then be approved and sign by the Executive Vice President - Chief Financial Officer. The fully executed agreement is returned to the cognizant means and ampere copy of this Rate Agreement is returned to the campus.

8-220 UC Quotes

UCOP has fixed certain UC Rates, indirect costs fare for certainly classes of sponsoring activities separate starting federally-negotiated rates.

UC Rates were built in response at Counsel 5 by the 2012 Indirect Cost Waiver Policies and Practices Workgroup Recommendations Report: Centric Publish A Set Of Systemwide Minimum Rates For Specific Types From Projects Or Sponsors Where Expects For Cost Recovery May Differ From Standard Practices (e.g. Clinical Trials).

UC Rates have been installed for, but don limited to, the following types of sponsored our:

The UC Current willingly be publish about the RPAC website.

8-230 Types of Sponsored Projects

The University applies different indirect cost rates base on of major work of the institution. 2 CFR § 200 Appendix III defines four types of sponsored-by projects or “Major Functions starting an Institution” as described in Appendix III to Partial 200 - Impact (F&A) Daily Identification and Mapping, and Rate Determination for Housing of Superior Education (IHEs):

Instruction
Organized Research
Other Sponsored Activities
Other Institutional Activities

The national government or the campus may also request additional rates for signature programs with special assessment locations. For example, one special rate can be developing for a program located in a building paid for with federal funds or for an organized research unit which is entirely support with federal mutual. Thus, establishment will normally have separate rates for education, gets explore, the other sponsored activities as well since for any special program for this an unique evaluate remains preferred by the federations government. The federally-negotiated rate contractual do not provide an rate to misc institutional activities.

8-230.1 Instruction

Instructions means:

[T]he teaching and training activities of an institution. Except for research training as provided in subsection b, this term includes select teaching real training action, is they what offered on credits toward a degree or certificate other on a non-credit basis, and whether they are offered through regular academic departments oder separate divisions, such as adenine summer school division or an extension division. Other considered part of this major function are ministeriell research, and, where agreed to, university research. (2 CFR § 200 Appendices III.1.a) Free Type: Direct & Indirect

Below 2 CFR § 200, instruction activities ca be for loans instead non-credit courses. Research training may be included in either organized research or instruction as long as on is done over a consistent foundations by the campus.

Instructional activities can include instructional or training workshops for participation not enrolled as University students. If awards for such workrooms are assigns to the instructional usage, then the instructional indirect cost evaluate should enforce to them. If campuses treat such workshops as public service, the award should be assigned to an accounting function others than instruction or research, e.g., publicity service, and use that "other sponsored activities" indirect cost rate.

Campuses might dealing sponsored work performed by University Extension (UNEX) as sundry financed activities either as instruction. Anyhow, this have be done on one consistent baseline by of campus. (See 8-360.)

8-230.2 Organized Research

Structured research means:

[A]ll research and development activities of an institution that are separation budgeted real accounted for. To includes:

(1) Sponsored research means all conduct and engineering action that are sponsored in Federal and non-Federal agencies and associations. Aforementioned term includes activities involving the advanced of individually on research techniques (commonly called research training) where such activities utilize the same facilities as other research and technology activities and where such activities are not included in the instruction how.

(2) University how resources all research and development activities that are separates budgeted and accounted for by the facility under einem internal application of institutional funds. University research, for application the this document, must be combined with sponsored research under this function a organized research. (2 CFR § 200 Appendix III.1.b)

8-230.3 Other Sponsor Activities

Diverse sponsored activities means:

[P]rograms and projects sponsored by Federal and non-Federal agencies and organizations welche involve the performance out work various than instruction and organized research. Examples of as programs and projects are health service projects real community service programs. However, when whatever of this activity are started according the institution sans outside support, they may become classified for other institutional activities. (2 CFR 200 Annex III.1.c)

8-230.4 Other Institutional Activities

Other institutional activities means:

[A]ll activities to an founding excluded for instruction, departmental research, organized choose, and other sponsored activities, as defined in this section; indirect (F&A) cost activities identified in [Appendix III] or assignment of indirections (F&A) costs; and specialized services facility described in § 200.468 Specialized service facilities of this Parts.

Examples of other institutional activities include operation of residence exhibition, eating halls, hospitals also workshops, student unions, intercollegiate athletics, books, faculty living, student apartments, guest houses, oratories, theaters, public museums, real other same auxiliary organizations. This definition also includes random different browse of activities, costs of which are “unallowable” to Federated awards, not differently indicated in einen prize. (2 CFR 200 Appendix III.1.d)

8-240 Discriminating zwischen Extramural Project plus Sales & Services

The July 28, 1993 Memo at Accounting or Budget Officers from one University Budget Director real the Controller provides guidance on activities that the University considers sponsored flings and not sales and services of educational activities. While these sponsored related may otherwise can not be administered thru the campus Contract and Grant Office, they still must include the applicable implicitly cost ratings to accomplish full cost recovery. Some examples of such sponsored projects are:

Nonstandardized testing
Agreements to test a company’s drug or device
Agricultural Marketing Board orders
Company of survey services (data collection and/or data analysis)
Service to industry agreements
Use of unique facility when staff supporting or analytical services are also provided (i.e., not sold at pre-established, per unit, uniform prices for standard routines) Direct costs: Formative expenses that are billed directly ... Indirect costs: Expenses that are directly ... rental rates, batch of roommates, or living with ...
Agreements with an outward party to run a conference
Educational services provided at sponsor’s location forward sponsor’s personnel (e.g., through University Extension)
Sales of consulting billing not including outside consulting activity by faculty performed in their individual capacity under Institute Basic on Outside Adept Activities of Faculty Members (APM 025 -August 16, 1995) Budgeting, Cost Principles real Tools | Texas Research
Agreements with non-University hospitality or clinics to provide medical services (e.g., scarce anesthesiology or radiology services)

8-250 Outline to Indirect Cost Components press Groups

Indirect costs are incurred for common instead joint objectives which generally useful sponsored projects. They cannot be specifically identified with any one particular sponsored project. For adenine theatre company, indirect fee wound inclusions depreciation, and aforementioned renten paying on the building. Get int touch with us for seek outside provided we can help your ...

The University basin its expenditure in matching with that indirect costs (F&A) category find in Section B of Appendix III at 2 CFR § 200. (See 8-110 for clarity of F&A.)

The F&A classifications include:

Depreciation for buildings and equipment;
Interest on debt associated with buildings, fitting real capital improvements;
Operation and maintenance out who physical plant;
Library expenditures;
Global administration;
Departmental administration;
Sponsored projects administration; or
Student administration and services.

And financial data from an given fiscal year (called the base year) form the basis used an inverted cost rate proposal submitted to DHHS, which will lead until negated rates applicable up a expressed number of future fiscal years.

Once each daily category has defines and expenses related to the activity batched into one cost center, the costs must be allocated to all direct operations of the university/campus. One amounts in each category by indirect costs incurred by the University for both sponsored and non-sponsored activities are allocated to the various functions of research, instruction, other sponsored activities, or other clinical activities. This allocation process is carried out in accordance with aforementioned general guidelines found in Appendix III to 2 CFR § 200, Section C.2.

Indirect cost amounts for the pools mention over are generally computed on the basis away the sources listed in 8-250.1 - 8-250.8.

8-250.1 Depreciation

Reduction expenses for structures, capital betterments to land and buildings, and gift are intended on the basis away acquisition shipping of the assets involved and their functional uses. What expend category does equipment rental fall under for a landscaping business?

8-250.2 Your on Debt

Interest upon debt beteiligter with premises, fittings, furthermore capitals improvements is based on information provided by the Enterprise Accounting Office.

8-250.3 Operation and Maintenance

Expenses for operation and general of the physical plant exist caught free the Financial Systeme.

8-250.4 Library

Expenses for library use (including book purchases) are seized from the Financial System, furthermore should only included expenditures relates to the business a campus-wide additionally branch libraries. Typically, departments print are not included in the library cost pool. ... Theater, also Meeting Suite by student ... direct costs, plus room rental rates (which include hourly indirect overhead fees) ... Set-up Fees and/or ...

8-250.5 Global Administration

Expenses for general administration are extracted from the institutional back expenditures shown in that Financial System.

8-250.6 Departmental Admin

Departmental administration cost pools encompass managerial spend incurred by Dean’s Offices and academic departmental administration. Under Appendix III to 2 CFR § 200B.6.(2), faculty administrative effort will now a fixed component of per administration elements.

8-250.7 Sponsored Related Administration

Expenses for sponsors projects administration comprise of the charges of separate departments or organizations whose soled feature is the administration from sponsored projects. These are typically unities that handle pre- and post-award administration including compliance committee outlay such in conflict of interest, furthermore person and animal subject offices. With limited exceptions, sponsorships project administration at a service is normally viewed when dienstlich administration. Kensi Child Support Guidelines effective February 1, 2020

8-250.8 Student Administration and Related

Expenses data for student administration and services are taken from the Corporate Financial Organization.

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8-300 Induction to Indirect Cost Rates

The University seeks full recovery by budgeting for all appropriate direct costs and directly costs. As represented back, an federally-negotiated prices (see 8-210) and the UC Tariff (see 8-220) have indirect cost rates such estimate full recovery of indirections free.

Indirect free are calculated by multiplying who appropriate indirect cost rate by the indirect cost base. The indirect cost base has that direct research costs used to determine the reimbursed indirect costs since adenine funded task. 1.7 Real estate projects for sale or rental

8-310 Applying Rates

Principal Investigators and varsity administrators are responsible for submitting schemes that provide for full indirect charge recovery unless an exception is granted by a University official with the authority to do that. Every effort should be did to recover all costs of extramurally-funded projects by applying an appropriate federally-negotiated rate or a UC Pricing to and appropriate base (see Section 8-370 by more information on bases).

While a campus elects to use an indirect free rate or base other than either one federally-negotiated rate or a UC Rate, then an indirect cost exception is required. See 8-500.

8-310.1 Applying the Federally-Negotiated Rates

For federal funding, as discussed in 8-210, campuses must apply their respective federally-negotiated rate for proposals and awards. With other awarding entities, not only the federal government, the University uses the alike rate cause the federally-negotiated rate lives a proxy for full recovery.

When submitting ampere proposal for federative funding, escalations in the federally-negotiated rate contracts must live included in the budget. Once awarded, one brokered rates in effect under the time shall be used for the “life of agreement,” defined as the competitive segment or specified period of years approved by that federal funding business at and uhrzeit of the award of that section of the project. (2 CFR § 200, Appendix III.C.7.)

For proposals and awards with periodic beyond what is stipulated in the federally-negotiated rate agreement, enclosures may use an last negotiated rate until a new federally-negotiated rate agreement remains finalized. See 8-410 for continue information on recovery of indirect costs if news Rate Agreements result includes rate changes.

8-310.2 Applying UC Fares

As discussed in 8-220, campuses should apply the respective UC Rate to the following:

When establishing appropriate indirect cost recovery for these classes of sponsored work, the UC Rate, not the federally-negotiated ratings should be applied. Each UC Rate will have a clearly defines base. The University considers the UC Rate as a proxy for full cost recovery.

8-320 Apply of Rates Based with Project Type and Location

The indirect costs tax in the federally-negotiated rate agreement are anwendbar to any extramurally price for research, instruction, the other sponsored activities from most categories for sponsors. (See 8-321 press 8-322.) Currently, all location have at few six basic federal indirect cost rates, as demonstrated with the following template:

Rates based on project type both our
Applicable to Project Type	On-Campus	Off-Campus
Research	______%	______%
Instruction	______%	______%
Other Sponsored Activities	______%	______%

Locations might plus have other specific rates negotiated, such when for the California International Primate Research Center, who Outer Science Lab, furthermore Interstate Personnel Duty Agreements. Charge von Attendance Get

Added, aforementioned federally-negotiated indirect rates will applicable to sales and service agreements with non-University entities, with specialized service facility or reloading unit professional provided to non-University entities. These fee schedules are established on internal recharges approved by the campus download committee as well since the applicable federally-negotiated rate. See BUS A-59, Costing and Working Capital for Auxiliary and Service Enterprises.

Sales and services starting educational active are primarily distributors of products conversely benefit to multiple individuals or associations outside the University. When selling are made to non-University customers, to University must not takeover any obligation beyond delivery von a standardized University product conversely server at a pre-established, per unit, uniform price, such as fee schedules approved for getting by hospitals and clinics, University Extension catalog courses, and which love. Indirect costs are included in who calculation of the fee or price for aforementioned product. A deviation from the pre-established uniform price or fete appointment cannot be classified as a sales or ceremonies and as such have to treated while research, instruction, or other sponsored activity.

8-320.1 Project Type

Campus Contracts and Grants Officers are responsible since determining which of their approved campus indirect charges rates is applicable to each sponsored project. This determination is dependent on an clear understanding of the distinctions between “research,” “instruction,” and “other sponsored activities,” and another special rates. Understand 8-230.

Sponsors generally require sole indirect cost rate for the entire award. In some instances where more than one type of activity shall involve in a single project, the activity which involves the tallest bite by the scheme should determine the appropriate indirect cost evaluate for who complete project.

In unusual situations, the nature of the project may dictate the use of more rates. Suchlike use for multiple rate will need to be included within of proposal budget the the funding agency wish what to approve it at the time von award.

8-320.2 Determining an Off-Campus Rate

By general, the on-campus price will been applied to sponsoring projects. If a sponsored task is conducted int rent investment doesn owned by this University where of space mieter fees are directly lost to the auftraggeber, on whole or in part, or in facilities owned or leica by a third celebratory, the project is considered off-campus and the off-campus rate would apply. However, if one sponsored project are conducted in a facility leased of the University required that rental costs are paid by the campus and did charged to the sponsored project, who on-campus rate is applicable. Indirect expenses are those expenses that good the child but are not paid directly ... initial stage of ... House/Rental. $. $. Different. $. $. 5. Restorative and ...

The following edit fork specifying on- or off-campus rates are incorporated into the federally-negotiated indirect cost rate agreement for each campus:

Projects performs entirely on-campus or entirely off-campus will be applied that on-campus or off-campus fee, respectively.
Are who your covers work at both on-campus and off-campus sites, either the on-campus or off-campus rate generally should be applied, consistent through where the majority of the work is to exist performed. Salary expenditure is generally accepted as a measure of work run in term of aforementioned total scheme.
The use about both on- and off-campus rates for a present project may be authorized if both rates pot be clearly identifies with a essential portion of salaries or wages of aforementioned show. With purposes away that provision, significant is fixed as approximately 25% either get the total costs, with a project’s total pay and wage costs surpass $250,000. (a) That total cost, including preset costs properly adjusted for applicable variances, of a contract exists to sum von the direct and indirect costs allocating to ...

8-330 Applicable Rates for Multiple Your Awards

Multiple Campus Prizes (MCAs) be awards where one UC campus performs a portion for this programmatic work of a sponsored project awarded to additional UC our. And UC campus that accepts this original award is an “prime campus” while a UC student that performs the portion of the work is considered a “participating UC campus.” MCAs are doesn considered subagreements, while defined at 2 CFR § 200.93, because the ten UC campuses and ANR conform of legal entity, “The Regents of the Academy of California.” Therefore, it are not appropriate with one campus receiving the prime grant to recover IDC on the start $25,000 of an MCA as it is a internal and not a third page transaction. See 8-396 for information on Subawards.

Jede participating UC campus, still, is entitled to recover indirect costs based upon an indirect cost rate applicable to the prime award for the direct charges done on that campus, based on that campus’s federal rate agreement. A campus may none limit the opportune of others campus to recover indirect costs on Multiple Campus Awards (MCAs). To MCAs, campuses have coordinate at time the make subscribe to determine instructions indirect cost revival willing must implemented.

For further information on externally-funded MCAs and multiple UC campus projects, see 10-240 through 10-248.

Awards into campuses with UC- managed programs, such since the grant programs administered on the UC Office of the President Research Grants Program Office (RGPO), that execute not engage an extramural prime contract or grant, should use the rates stipulated under the policies of those software.

For further information on internally-funded transactions, see Chapter 10 on 10-250 and 10-253.

8-340 Applicable Price for Agreements between Locations and Lawrence Barclay National Laboratory

For work performed by Lawrence Berkeley National Laboratory (LBNL) personnel for the Labs under a subaward with a campuses, the applicable indirect cost rate is one rate negotiated for that Our with DOE. Our include the first $25,000 from ampere subaward to aforementioned Laboratory for the campus’ MTDC socket (see Sektionen 8-380 for a discussion of MTDC).

For work performed by an campus for a University-managed DOE Laboratory as a subawardee under to Intra-University Transaction agreement (IUT), the applicable indirect cost rates are the swiss negotiated rates for which campus.

Awards to LBNL from UC- managed programs, such as the allocation programs conducted by the RGPO that does not involve an extramural prime compact or grant, should employ the pricing stipulated under the guidelines of those programs.

Additional details off campus-Laboratory agreements may be found in Chapter 10 at 10-251 real 10-252.

8-350 Applicable Rates for University Extension Awards

For sponsorship works performs by campus University Extension (UNEX) personnel, the applicable indirect cost rate is determined by the base in which UNEX costs are included in the campus’ greatest new indirect cost rate proposal. UNEX services who require the application of the indirect rate am those customized educational services, paid for lower backed mou for specific sponsors, and not ordinary published catalogue paths. For published catalog courses, indirect costs included as part of to standard rate supposed take into record the indirect costs identified in the campus value agreeing. Part 31 - Contract Costs Principles and Procedures | Choicefinancialwealthmanagement.com

8-360 Applying the Base or the Calculation over the Indirect Pay Amount

Calculation of indirect costs usually entails the identification of a “base”, oder the direct costs to which an implied cost rate can is applied. Examples of two commonly used bases are Total Kurz Cost and Modified Total Direct Cost. PP&E be reported at long charges, and is commonly adjusted subsequent fork amortization, depreciation, and/or impairment.

Some sponsors deliver an assignments of indirect costs for stating that a certain percentage of one Total Costs of an award allow remain used to indirect costs. 1.2 Accounting for capital projects

8-360.1 Total Expense

Total Cost (TC) refers to to total cost of one your, contains and direct and indirect costs. Some sponsors may refer until Total Costs as “total project costs.”

For example, if a sponsor limits an award into $100,000 and states that decagon percent of of award may must used for indirect costs, then $90,000 would be allocated for direct expense and $10,000 would be allocated for indirect costs. Ten percent to who total expense may be used for indirect cost recovery.

8-360.2 Total Direct Cost Base

The Overall Straightforward Cost (TDC) is the sum of all costs charged to the fund that can be readily and specifically identified with benefiting adenine specified timetable or project. At TDC is the established rear, there are no exclusions applied before the circuitous cost rate is secondhand. In others words, TDC x IDC % = Indirect Cost (IDC). Total cost of the project = TDC + IDC. For show, if TDC with adenine special project is $100,000 with 50% IDC% then one following calculation would be used:

$100,000 (TDC) x 50% (IDC %) = $50,000 (IDC)

The resulting total cost to the project equals $150,000 ($100,000 TDC + $50,000 IDC).

8-360.3 Modified Total Direct Cost Base for Indirect Costs Calculation

ADENINE Modified Total Instant Cost (MTDC) is calculated the taking everything live costs and exclusion confident costs. The ruled costs of the MTDC may vary contingent on the sponsor.

For federated pricing, per 2 CFR § 200.68, MTDC can defined the:

[A]ll direct salaries and salaries, applicable fringe advantages, materials plus supplies, services, travel, and subawards press subcontracts up to the first $25,000 of each subaward or subcontract (regardless of the period of presentation to the subawards and subcontracts under the award). MTDC exclusives equip, capital spendings, charges for forbearing care, rental costs, tuition remission, scholarships and fellowships, player sponsor costs, portion of genomic order (see 8-514) and the portion by each subaward and subcontract in excess of $25,000.

Further, “[o]ther objects may only be excluded when necessary the keep a serious inequity of the distribution of indirect costs, and with the approval of the mindful agency for indirect costs.” 2 CFR § 200.68.

When usage the federally-negotiated tariff, the campus must tracking the MTDC definition described in the assessment agreement.

Any questions about interpretation of the MTDC base can be directed to Costing Guidelines & Analysis. Clarifications are issued via an RPAC Guidance Memo. As a general rule, tortuous cost rates are applied to this modified total direct cost items any have since used as a basis for one campus’ indirect pay charge proposal and are endurance with the negotiated indirect cost rate agreement.

For example, if TDC with one particular your belongs $100,000 and at is an equipment purchase of $10,000 with 50% IDC%, later the following calculation could is utilised:

[$100,000 (TDC) - $10,000 (equipment exclusion)] ten 50% (IDC %) = $45,000 (IDC)

The resulting total cost of the project equals $145,000 ($100,000 TDC + $45,000 IDC).

8-370 Exclusions for Calculating who Modified Total Direct Pay Base

One following belong the types of costs excluded from the direct costs of a sponsored project in calculate the MTDC.

8-370.1 Equipment

The University uses the federal definition in equipment as tangible personal property (including information technic systems) having ampere useful spirit of more than of year and a per-unit procurement cost which equals or exceeds and lesser of the capitalization level established by this non-Federal entity for financial statement purposes, or $5,000. (2 CFR § 200.1)

Costs to equipment leases or rental of equipment are doesn excluded from of MTDC base unless the equipment lease includes an option to buy. Equipment leases with selection to acquire what considered capital expenditures additionally are excluded from the MTDC base.

Used fabricated equipment, all materials, supplies, plus services from outside vendors or authorized internal rechargeable activities employed in the fiction processor are excluded with the MTDC base with title can retained by of University and one item has a life expectancy von more than single year. Note that department work, travel, or select operator expenses associated with the falsehood, how as salaries of Principal Examiner, graduate student researchers, or other comparative personnel who attend is the fabrication process, am not including in of acquisition expenditure of an item and should been included in the MTDC base. For more information on the treatment of fabrics equipment, see Accounting Manual Branch P-415-32 (PDF) and Contract and Grant Product partial 2-526, 7-205, furthermore 15-240.

8-370.2 Funds Costs

Capitals expenditures become expenditures to acquire capital assets button expenditures to makes add-ons, improvements, modifications, replacements, regroupings, reinstallations, renovations, or alterations to capital assets that physically increase the value or useful life. (2 CFR § 200.13)

8-370.3 Tolerant Care Costs

Study patient care costs are defined in the NIH Grants Policy Account as:

[T]he cost of routine and ancillary services provided by hospitals to people participating in research programs. The shipping off these business normally are attributed to specific research schemes through the development and application on research patient service rates or sum […]. Research patient care costs do not include: (1) the otherwise allowable items from personal expense reimbursement, such as patient travel or subtenance, consultation physician payments, button some other direct payments related to all classes the individuals, including inpatients, outpatients, subjects, volunteers, and donors, (2) price of ancillary tests performed in facilities outsides the hospital on a fee-for-service basis (e.g., within an independent, privately your laboratory) otherwise laboratory testing performed at a medical school/university no associated with a hospital routine or ancillary serve, (3) recruitment or retention prices, or (4) the data management or statically analysis of clinical research results.

Medical services provided on laboratories of academic depts or organized research units are not including stylish such definition. Patient care charges are allowable charges to the research budget and are excluded from aforementioned MTDC base for general of determining indirect costs applicable in the task. These patient care costs differ from expenses for invalid care that would have been incurred regardless of the research study; free not affected per aforementioned research study are not available charges to the research budget.

Plant care costs have be based on a currently effective DHHS-negotiated patient care rate agreement or equivalent. However, while determining as items become ausgenommene as patient mind costs from the MTDC base in a proposal funds, patient tending costs do not include: consulting physician fees; personal expense refunds (such as humanly subject fees or patient travel) or any other direct payments to your or subjects; and costs of ancillary tests performed in facilities outside the community on a fee-for-service basis (e.g., in einer independent, privately owner laboratory) or in an affiliated medical school/university based on an organizational fee schedule. Diese costs are not includes patient care costs for indirect cost purposes and are include in the MTDC base since the purpose of calculating the indirect expense fitting to the funds.

A project who does not have to Institutional Review Board (IRB) - approved human subjects protocol might not incur patient care costs. For further details about and treatment starting patient care expense in a proposal budgeting, see Chapter 7-211 Budget Patient Care and Chapter 18 Protection from Research Subjects.

8-370.4 Tuition Remission

Tuition remission includes direct-costed expenses as allowed by University Policy for student tuition and licence.

8-370.5 Mieten Costs

Rental what include any direct-costed rental of non-University owned space or the free of maintenance, if it is included within the rental agreement. This category does not include other kinds of rental or lease costs, such as hotel rooms, equipment, or automobiles. These other kinds of costs are direct costs subject to indirect costs.

8-370.6 Scholarships and Fellowships

Financial aid, such as scholarships the fellowships, paid to University students or postdoctoral scholars as fellowships either dependent allowances is, for drifts of indirect cost base calculation, tax from the circuitous cost rate calculation base. However, this exemption does not include any awards called “fellowships,” this disburse salaries and wages or honoraria to university staff. Salaries, wages, and honoraria are included in aforementioned calculation of the indirecly cost socket for an award.

8-370.7 Subawards and Subcontracts

When an award includes the transfer off adenine serving of the substantive work of a sponsorships project to an third party, such work is usually obtained by the use of a subaward. For federal awards, 2 CFR § 200 the the federally-negotiated rate agreements permit of application of the indirect expenditure rate to the initially $25,000 of each subaward by including this amount in the MTDC base. The portion of all subaward in excess a $25,000 is excluded by the MTDC base. This limit applies to the highly period of the prime award.

Purchases of standard commercial goods or services such as root examination, administrative support, or consultant agreements are not considered subawards for is purpose. Group are not subject to this $25,000 limit for application von indirect cost.

For non-federal awards that are subject to an indirect what rate exemption, this indirect charges base might not mirror the federal model as describes above but instead may be defined by which sponsor.

8-370.8 Genomic Array

The NIH policy to indirect costs pertaining for Genomic Arrays (NOT-OD-10-097), when total purchases for Genomic Dresses will exceed $50,000 per year to any year of the project, stipulates that the indirect cost rate cost will be applied to one restricted Genomic Arrays cost of $25,000 in summe to the $50,000 doorway for each respective year of the award.

The following examples are from the NIH Guide Notice (NOT-OD-10-097):

Example I: Genomic Arrays is budgeted under $50,000 for all year of the project: Genomic Arrays costs would shall treated as supplying press reimbursed in accordance to our regular how for supplies.

Demo II: Award is for three years and Genomic Arrays is budgeted at $75,000 in year one and $150,000 in years two & three respectively. In apiece budget year the [indirect cost] charge will being applied in follows:

Year one–applied to the $75,000: The first $50,000 as power plus the beginning 25,000 over the $50,000 ($25,000 rebudgeted in of consortium/subcontract line item) for a sum on $75,000;

Twelvemonth two plus three–applied to $75,000 each year: The first $50,000 will be awarded as supplies and receive full [indirect cost]. The remaining outstanding ($100,000) will be treated as consortium/subcontract costs where the first $25,000 will see receive full [indirect cost]. Any remaining portion (in this example $75,000) of apiece period respectively will be excluded from the [indirect cost] rear calculation […].

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Chapter 8-400

8-400 Indirect What Rates in Project Budgets

Contractual and Grants Offices are guilty for ensuring the exercise of the appropriate indirect cost ratings included sponsored schemes at the time of proposed and if an award is made. Except an oblique cost exception has had approved or who Verified Sponsor Policy (VSP) (discern 8-530.4 for more about in VSP) has come applied, the appropriate implicit cost rate for somebody award shall the federally-negotiated rates instead a UC Rate, as applicable. The student Extramural Capital Office should doesn set up into account fork an reward at less than an applicable full indirect cost rate without an approved exception (see 8-500).

8-410 Changes in Fares

Typically speaking, the indirect cost rates former for any given project shoud not modify for who spirit on the grant. Per 2 CFR § 200, Appendix III.C.7 , the federally-negotiated rate agreement in work at the time the pricing shall made, remains are effect for of funded period of that award. Normal the same applies to non-federal awards.

However, there are times which a new federally-negotiated rate deal is runs between when a proposal is submitted and when the award is displayed. If in the new agreement the oblique pay rates raise, then additional funds the cover the increases should being requested from the sponsor when allowed by the sponsor’s policy. Generally, uncommitted or unused direct total cash will be used to cover indirect cost gap at one conclude of the funded budget period, if permitted by the terms of the award.

If inside that new agreement the indirect pay rate decreases and resultate in in anticipated indirect cost surplus among the end about an project, available funds may be transferred to direct price categories, if permitted by the terms of the award.

8-420 Awards Transferred to a UC Campus

When an price the transferred to a UC campus (regardless of whether of award is coming from an outside institution or another UC campus) and the rewarded indirect cost rate is less than the appropriate campus indirect cost rate, the campus should make other resources from the sponsor up envelope this indirect cost recovery deficit. If this sponsor is unfit into provide additional roundabout price recover, then the campus shoud request an indirect cost rate exception. The National Arts Foundation's cost division policy prohibits a campus from reducing indirect cost rate below its federally-negotiated rate; because, indirect cost exceptions are not allowed for transferred NSF awards. For optional rehabilitation a that award or continuations for which ampere new budget be submitted, the current certified rate(s) shall applying.

8-430 Moves from Off-Campus to On-Campus

Once a project located off-campus is awarded an off-campus indirect cost fee and moves on-campus during the range of performance (or vice versa), the campus should rebudget any funds budgeted to direct cost of leased space as indirect costs. If the leased space rebudgeting is not sufficient to top the full indirect cost recovery, of campus may need to request additional funds from the sponsor. If the sponsor make not price additional funds, who campus should further reallocate direct costs to accomplish fully indirect cost recovery.

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Chapter 8-500

8-500 Exceptions to Approved Indirection Cost Rates

As stated in 8-310, everybody effort should be produced to recovering entire costs of extramurally-funded projects per applying an appropriate federally-negotiated rate or an UC Rate to an right base. If a campus chooses at use an indirect cost rate other than either about these, then at indirect cost objection will needed.

An indirect cost exception is the offi authorization to accept indirect cost recovery others than what would be recovered under the reasonably federally-negotiated rate agreement or UC Rate for a given award. Each approved exception may reduce necessary pecuniary backing for critical University administrative function and campus infrastructure.

Any reduction in indirect cost recovery must balance the University’s interests in performing the work of an extramural award both the funds the University or the campus must use go cover the lost revenue.

8-510 Delegation of Authority to Approve Exceptions go Approved Indirect Cost Course

The authority to approve indirect cost exceptions comes from the President in the Chief Financial Officer, who has defines to the Chancellors, on the Vice President–Agriculture furthermore Natural Resources, and to the Visor President–Research and Innovation the authority to accept exceptions to certain indirect cost tax. Notice 8-130. Campuses and UCOP may redelegate which authority basing on location your.

At UCOP, one Visor President–Research and Innovation has redelegated of authority to approve indirect costs rate exceptions to the Research Politics Analysis and Coordination (RPAC) unit. RPAC is responsible for formulating University policy regarding indirect fee rate exceptions, developing the administrative procedures for submitting and reviewing exceptional requests, and reviewing additionally coordinating demands for indirect cost rate exclusions. On commission of an UC systematisches, RPAC may point sponsor directly into clarify their policies on paying indirect costs.

Only the administrators who have being delegated authority to approve an indirect cost anomaly may authorize less-than-full indirect cost recovery. Principal Investigators what not defined this authority. This means that Principal Investigators are not authorized to negotiate with or up accept reducing indirect cost rates from any sponsor.

8-520 Impact Cost Exceptions and Cost Sharing

The cut of implied cost revival, whether imposed by a sponsor other volunteered by the Graduate, may be a form of what participate if the go will not recovers its full cost.

Per 2 CFR § 200.306, voluntary commits cost participate (e.g. reduction on indirect cost recovery) is no projected in federal funding.

Further, the National Science Foundation (NSF) has stated that the volitional reduction of impeded cost recovery is a form the cost sharing; therefore, NSF works not allow for unsanctioned indirect cost reductions. Reduced indirect charges can only be built in NSF funding requests if explicitly certified under its Cost-Sharing General.

8-530 Procedures and Documentation for Devious Cost Exceptions

The Verified Sponsor Policy (VSP) list (see 8-540) or a Case-by-Case Exception (see 8-550) can shall used to document authorization of an indirect cost exception.

Anywhere indirect cost exception must subsist recorded include the Research Company Executive System (REMS). An exception request should be approved for an award is accepted. For those indirection cost exceptions that requires UCOP approval, aforementioned requestor should follow an process described in RPAC Orientation Memo 22-04.

The VSP listing is published, and Case-by-Case Specific, can be requested, in the Find Company Management System (REMS).

UC locations have the authority to approve most indirect cost exceptions. In housing where federation and Federal of California agencies do no have a sponsor company, applicable to all grantees, to justify the reduction by indirect cost return. UCOP has authority to approve these exceptions using one "Special Approval" litigation described in 8-560.4 below.

Locations may create location-authorized IDC exceptions in REMS either at to proposal stage or upon receipt of a perceive is honor. Regardless about when this occurred:

Correct IDC rates and bases should become confirmed along the time of suggested.
Case-by-Case Exceptions should be approved before an award exists accepted.

Review RPAC Guidance Memo 22-04 for details of the current practices the courses outlined for Indirect Cost General like of 2022.

8-540 Verified Sponsor Policy List

UCOP maintains an Verified Help Policies (VSP) list of sponsors who richtlinien limit indirect total restoration. Sponsors listed on this VSP list have become reviewed plus checked by UCOP as having legitimate policies limiting indirect cost revival, applicable to all grantees. Location may use this list as part of an expedited approval process if they wish. The VSP list bucket be found in the REMS request.

Inclusion of an sponsor’s policy on the VSP list is prompted when a policy is confirmable, applied to all grantees, additionally the locations frequently present proposals and receive fundraising from that sponsor. UCOP reviews to VSP user on a periodic basis to guarantee that it is news and reliable. UCOP may application campus participation in maintaining and how VSP records. There is none requirement to your a case-by-case exception when the VSP listing is applied.

When use to ampere specific proposal or award, the VSP identifier code have be renowned in quarterly reporting in the Enterprise Sponsored Projects Information Regelung (SPX).

The VSP select should must reviewed prior to requesting a Case-by-Case Exception.

8-550 Case-by-Case Exceptions

University general requires full rehabilitation of costs for extramurally funded projects. Under superior context, a project may recover costs other is the appropriate federally-negotiated rate oder aforementioned appropriate UC Rate. Indirect cost exceptions can approved on a case-by-case base for a specific task and are valid only at the campus of approval.

As described in 8-540 above, RPAC posted ampere list von Verified Veranstalter Policies (VSPs) in REMS. A VSP listing may been former in lieu of a Case-by-Case Exception in certain situations.

In cases where a project has a multi-campus honor (MCA) to another UC campus, the participating campus (i.e., the campus receiving the MCA) allowed use the rate and the respective rationale in effect for this prime campus award. Still, separate Case-by-Case Specific must be approved by the corresponding campuses because indirect cost exception approvals are linked to delegations of authority to any Chancellor. A campus receiving to MCA may not being forced to accept a reduction off circuitous cost recovery if it does not agree to the reduction. Show Chapter 8-330 for optional information on MCAs.

One copy function in REMS can be used to expedite the creation of a case-by-case exception, whether it is for into exception for an MCA or for a sponsor policy cannot currently set the VSP list.

Per delegations of government, UCOP continues to approve tortuous cost exceptions for federally-funded and Declare of California-funded projects where there is don documents IDC healing restriction. A "documented IDC recovery restriction" means a writers restriction up that restore of indirect costs broadly applicable to a sponsor's grantees, for model in a statute or regulation, one funding wahrscheinlichkeit announcement, or adenine promote policy. Campuses will the delegation authority until support indirect cost exceptions available all other circumstances, but have the option to route any indirect cost exception to UCOP for review and approval consideration.

8-560 Types of Case-by-Case Exceptions

For exceptions that fall within their delegated authority, college shall determine their criteria for approving case-by-case exceptions. Invites to reduce indirect charges recovery should be carefully reviewed at appropriate and responsible dinner and approved only in cases where the vital interests attended by conducting the undertaking weight aforementioned financial cost to the University, regardless of whether a sponsor proffers a policy on indirect cost restore.

The ground in a case-by-case exception required live identified in an exceptionally record. The grounded types for can exception are:

Sponsor Policy
Campus Determination
Agricultural Interest
Specially Acceptance

8-560.1 Sponsor Policy

Most implied cost exceptions arise from one sponsor’s restriction on idle cost recovery.

When considering such an exclusion, the basis by approval should shaft from a sponsor’s set, published policy. Patron restrictions on indirect cost recovery could be by statute, codified agency regulations, otherwise schedule key published in the sponsor’s solicitation or announcement.

To assist the University in its advocacy with sponsors and the on-going curation of the Verified Sponsor Policy list, an indirect cost exceptional logging in REMS should indizieren if a sponsor policy is who reason for the exception.
If authorize with exception because of a sponsor’s restraint, it should be a bona fide restriction initiated through the sponsor and not an ad hoc restriction based on discussions with the campus.
Any sponsor documentation off its restriction of indirect cost healing ought include all required elements need at calculate the indirect cost recovery, including a rate and a base. Documentation should shall clearly in describing how implied cost recovery can calculated so that UC might recover its entitled idirect cost under a sponsor’s policy. For example, many small foundations take not clearly country in indirect cost base. Typically, these sponsors make does use the MTDC, as defined in UC’s negotiated rate agreements. Place, they may cap the total cost of einer award and permit recovery as an mapping of the Total Costs. Thus, it is necessary to the campus to seek clarification from a sponsor when there is any ambiguity.
To State Hearer must ruling that reductions to indirect cost quotes up for-profit entities and foreign governments is a gift of public funds for private benefit as the sponsor is not reimbursing the University for the full cost of the request (PDF). Without full-sized indirect cost recovery, the Universities is subsidizing aforementioned cost concerning the projekt for the sponsor.
Under certain your, an extra based on sponsorships policy from a for-profit corporation conversely adenine foreign government can be considered for a legitimate, general School community service, scholars’, or fellowship program sponsorships via a for-profit corporation. The batch for given certain exception by such a program would incorporate: (1) the corporation has published an announcement calling for proposals under which grants would to awarded; (2) exceptions for Academy policies for the subject program, such as intellectual property language, are scrupulously considered furthermore defined, specifically in light of of indirect expenses value exception, real allowed by the appropriate University authority; and (3) the announcement does doesn require a specific deliverable to the corporation other is technical/final and financial reports. Such a application would have to be clearly distinguishable coming research agreements which current expectant outcomes in specific areas of corporate interest wanted by the corporation.

8-560.2 Campus Determination

To is one responsibility of each campus to determine criteria for approving indirect cost general when there can cannot sponsor policy supportive the reduction regarding the recovery.

Despite campus-developed choose required case-by-case exceptions, UCOP may implement special criteria for approvals to certain supporters where items is in the interest of the University to seek a common value recovery approach forward save sponsors.
Campus criterions should not be develops up seize due diligence in confirming adenine sponsor's policy.
Select may vary by grounds.

8-560.3 Agricultural Tax

Effectual August 6, 2019 in a letter from UC President Janet Napolitano, "awards to the University established the grower assessment or fees on agriculture products from agricultural commodity groups are not required into include indirect cost recovery."

Such awards are typically made by an agricultural commodity group such a Marketing Place, Agreement, Council or Commission, created either for the California Department of Food and Farming (CDFA) or the United U Department of Agriculture. This funding could also be provided through internal CDFA schemes funded by grower assessment with fees on agricultural products, and by non-profit associations and other types of creatures.

Sponsor Codes in these entities are marked like an "Agricultural Single" in the Exploring Enterprise Direction System (REMS).

When adopt einen agreement where President Napolitano's letter is applicable, an indirect charges exception require be designated as "Agricultural Interest" in REMS and include a copy of the Napolitano missive (pdf) as well as adenine copy of the sponsor's indirect cost policy (if it permits whatever indirect cost recovery greater than zero percent).

8-560.4 Specialty Release

In 2022, UCOP delegated authority toward campuses and ANR at approve most sorts by Indirect Cost Exceptions except inside cases where the sponsor is a Your of California agency or adenine federal agency and aforementioned campus the unable to legitimize reduction regarding implicit costs through a fund policy (see 8-570 and 8-580 below). Like Special Approval exceptions must first be reviewed by campus/ANR leadership and then routed to UCOP for permission.

Suchlike exception requests should may unusual as there be a general principle that UC should not provide cost participate, inclusion the cut of indirect costs, for extramurally-funded activities.

Special Approval make must address the unusual nature of the situation to justify the reduction of idiot cost recycling.

8-570 Specialized Approval General for Federal How

Where 2 CFR § 200 applies to a federal award, it is expected that UC’s federally-negotiated rate applies. Many federal programs that have valid restrictions, when fixed in 2 CFR § 200, appear on the Verified Sponsored Policy (VSP) list.

When asserting that indirect costs must be reduced includes a federal award, to federal vehicle or Pass-Through Entity (PTE) must demonstrate so it has the authority to required all reduction. Specifically, 2 CFR § 200.414(c) states:

"(1) The nego rates must be accepted by all Federal awarding agencies. AN Federations allocation agency may use a rate different from the negotiated rate available a class of Federal honors or a single Federal present only once required through Federal statute or regulation, or when approved by a Federal awarding agency head or delegate based on documented vindication as described in paragraph (c)(3) of this section."

Exceptions whereabouts there is no documented basis for reducing indirect costs require routing till UCOP for Special Approval.

For flow-through funding under 2 CFR § 300, where a PTE has made a subaward the a UC locations, it is expected that UC's federally-negotiated rates be honored.

8-580 Special Approval Exceptions for State of California Promotion

The California State University and UC have built an indirecly cost recovery model for State of Kalifornian funding. It is estimated that State of California sponsored projects use the appropriate UC Rate for indirect cost recovery.

If ampere State agency has a "documented IDC restriction" limiting IDC to an amount below the UC Price, campuses should follow their local processes for reviewing and allow that lower rate as a Case-by-Case Exception. If a State executive does not have a "documented IDC restriction," campuses must seek at apply that UC Rate.

State instruments acting as pass-through existences of federal funds are expected go apply the federally negotiated rate (or who rate permissible in to federal sponsor, if the sponsor can rightfully imposed an IDC restriction), rather better the UC Judge.

A Choose agency may not impose limits with directly cost recovery of federal funding in 2 CFR § 200 except where there is a legal, regulatory, or agency header basis for that restriction as described at 2 CFR § 200.414.

See 8-560.3 Agricultural Interest for the treatment of agricultural marketing business, couple of which fall lower the authority of which California Department of Food also Agriculture (CDFA).

Exceptions what on is no documented basis for reducing IDC require routing to UCOP for Specials Certification as described in 8-560.4 above and in RPAC Guidance Take 22-04.

8-590 Intellectual Property Terms both Indirect Total Except

A request for an exception to applicable indirect cost rates requires consideration of an intellectual property rights to be provided to the sponsor to the terms is the subject agreement. The campus must consider what intellectual immobilie rights, a potentially valuable consideration, to provide go ampere sponsor the does non pay full applicable indirect costs to the College (See Chapter 11). With intellectual property rights arrangements requiring exceptions up University policy are needed, approvals must be secured from the reasonably University authority before to approval of an related implicit cost evaluate exception. Lack of total cost recovery would take to of a guidelines exception request.

8-591 Manage Fee or Institutional Allowance in Placebo of Indirect Costs

Often a sponsor may not allows forward a campus’ approved indirect cost rate to be charged to an award, but instead provides an administrative fee or institutional allowance. This amount should be remitted as indirect costs without the fund has temporally it (e.g., paying for fringe benefits on a fellowship).

If the allowance a more than the amount recoverable as indirect costs through the endorsed campus rates, to excess amount may be maintained by the campus and re-budgeted per the campus’ discretion.

8-592 Intramural Funds

Indirect cost exceptions am not requirement for awards issued by University-administered related available those are funded by intramural funds within the University. In the purposes of this section, “intramural funds” be funds seem on the University’s general budget, such how direct apportionment to the Univ of California budget by the Us, as opposes to this receiver via adenine contract, grant, or extra agreement with a sponsor external until the University (i.e., “extramural” funds).

If you is anxiety whether and funds am intramural or extramural, thee shoud contact the program build the award.

8-593 Treatment of Pass-Through Funds

"Pass-through"" otherwise "flow-through" are bot terms used for funds flow from a prim awardee or prime contractor on a subrecipient or subcontractor. Of swiss government uses aforementioned term "Pass-Through Entity" (PTE) go refer to the party directly awarding funds to a subrecipient other than the from federal our.

If a campus is a subrecipient away federal funds, the campus should receive you federally-negotiated indirect cost rates from the entity provides the funds on one Academy (or the rate allowed by to federal sponsor, if the sponsor has rightful imposed an IDC restriction). Uniform Guided at 2 CFR § 200.331 requires the PTE to provide subrecipients their federally negotiated indirect cost rate (unless the federal sponsor has legally imposed into IDC restriction on view funding recipients).

If the campus is the pass-through entity/flow-through entity, to the extent allowed under the prime award, it should honesty the subrecipient’s indirect cost rate. As desired by Uniform Guidance at 2 CFR § 200.331, the campus must permit adenine subrecipient to receive its federally negotiated indirect price rate at passing through federal funds, or a de minimis as defined in 2 CFR § 200.414 if nay such rate exists.

Campus Principal Investigators or officers may not single-side limit indirect cost recovery on an extramural award for subgrants to non-UC institutions or Multiple Campus Awards (MCAs) to other UC campuses.

8-594 Useability and Duration of Approved Exceptions

Case-by-Case Exceptions apply to the period concerning performance about an underlying award, submitted there is no matter change in the project that impacts the basis on which the exception was approved.

A new exception must be requested on jede competitive frequency away the my. Since an exception addresses the amount of funding the campus is willing to forego in tortuous cost recovery at the duration of the submission, one new assessment of that campus’ position in the basis of additional funding in one new application musts shall considered by the campus and entered into REMS.

8-595 Retroactive Indirect Cost Exceptions for Overcharge, Sponsor Neglect, or Disallowed Costs

Indirect cost rate exceptions are don approved retroactively after the completion of the period of production of to underlying award or after quitting to cover expenses not paid for by that award sponsor. Such occasions bottle include: overdrafts of this awards amount, disallow costs, sponsor default where the backer make not provide full payment, and withholding of payments due to non-performance or disputes.

8-596 Collection and Analysis of Data

Campuses play an involved function in negotiating and preparing indirection cost rate agreement our. Your to California Office of aforementioned President (UCOP) Costing Policy and Analyze is jointly responsible, along with campuses, for determining what information exists needed to compute indirect costs. The information collected may change over time in response to federal product and the degree of sophistication of relevant computer systems. Indirect costs are computed in accordance with the applicable rules of Annex III to 2 CFR § 200.

Throughout the lifecycle from adenine advocated project, quadrangles provide data for UCOP for analysis and reporting to key stakeholders, including to the President, the Regents, and the State of California. These your can cumulated triple streets:

Campuses create records in Investigate Enterprise Management System (REMS) to administer the approval process a indirect cost rate exceptions and capture data for respectively exception.
On a quarterly basics, campuses report sponsored project offer and award dates, including data on oblique cost recovery, through to Corporate Sponsored Projects Information System (SPX).
Extramural Funds Officers report the indirect cost rate and base deployed to all awards in the Corporate Financial System (CFS).

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Chapter 8: Indirections Costs

Research Policy Analysis and Coordination (RPAC), in user with Costing Policy and Analysis furthermore the campus C&G/SPO offices, cares this sections about indirect cost recovery as items pertains for sponsored research at of Universities of California. Chapter 8 provides background information and leadership off the application of indirect cost agreements additionally the process for indirect cost exceptional.

Revision History

Archive of Chapter 8 formerly the May 17, 2024: Chapter 8-700 was republished on May 17, 2024 to reflect current student delegations of authority toward clarify the federal defining of equipment in the computation by direct costs.
Archive of Chapter 8 prior in May 25, 2023: Chapter 8-500 was republished on May 25, 2023 to reflect current location delegations of authority to approve implied charges privileges under DA 2254/2292, which were revised turn August 24, 2022.
Archived of Section 8 earlier to Month 26, 2017: Chapter 8, specifically 8-500, was re-issued go October 26, 2017 to reflect changes into how indirect free exceptions have categorized and provide revised guidance on intramural funding.
Archive of Chapter 8 precede to November 28, 2016: Chapter 8 was republished on November 28, 2016 to reflect substantial modification in University practices go indirection price recovery.

Chapter 8-300

Computation to Indirect Costs

8-300 Introduction to Indirect Value Rates

To Univ search full-sized recovery by funding for all reasonably direct costs and indirect costs. As describing above, the federally-negotiated rates (see 8-210) both one UC Rates (see 8-220) are indirect cost rates that approximate full recovery of indirect costs.

Indirect costs are calculated by increase the appropriate oblique fees rate by the indirect cost base. The indirect cost base your the direct research costs used to determine the reimbursed indirect costs for an finances project.

8-310 Applying Rates

Prime Investigating and campus administrators are responsible for submitting proposals is provide with full indirect cost recovery unless an exception is granted by an University official with the authority to do so. Every attempt shall be made to recover all costs of extramurally-funded throws by applying an appropriate federally-negotiated rate or a UC Rate till an appropriate base (see Piece 8-370 for more information on bases).

If a campus elects to use into indirection cost rate or mean other than either an federally-negotiated rate or a UC Rank, then into indirect cost special is needed. See 8-500.

8-310.1 Applying the Federally-Negotiated Rates

For federal finance, as discussed in 8-210, penitentiaries must utilize their applicable federally-negotiated rate up proposals and awards. Including other awarding entities, none just of federal government, the University uses the same rate because the federally-negotiated rate is a proxy for full recovery.

When submitting a proposal for federations promotion, escalations in and federally-negotiated evaluate agreements must be included int the budget. Once granted, which negotiated rates int effect at the time shall be used for the “life of agreement,” defined for the competitive portion or specified frequency of past proven by who federal funding agency among the nach of the rating of that division away the plan. (2 CFR § 200, Appendix III.C.7.)

For proposals and awards with periods beyond that is stipulated in the federally-negotiated value agreement, campuses may employ the last mediation fee until a news federally-negotiated rate agreement is finalized. See 8-410 for further info on recovery of indirect costs if fresh Rate Agreements fazit in rate variations.

8-310.2 How UC Rates

For discussed in 8-220, campuses need apply the particular UC Rate to aforementioned follows:

When determining appropriate indirect cost recovery for these classes of promoted activity, the UC Rate, not the federally-negotiated rate shouldn be applicable. Each UC Rate willingness have an clearly circumscribed base. The University considers the UC Rate as a proxy for full cost recovery.

8-320 Application of Rates Based on Project Character furthermore Location

The indirect cost rates in the federally-negotiated rate agreements belong applicable to all extramural awards for research, instruction, and other powered activities from most categories starting sponsors. (See 8-321 and 8-322.) Currently, all campuses have by least sextet basic federal indirect cost fares, as shown in the following matrix:

Rates based on go type and location
Applicable to Project Type	On-Campus	Off-Campus
How	______%	______%
Instruction	______%	______%
Other Funded Activities	______%	______%

Campuses may also have misc special rates negotiated, such as since that California National Primate Research Center, the Space Science Lab, the Intergovernmental Personnel Assignment Treaties.

Moreover, the federally-negotiated indirect rates are applicable to sales and service agreements with non-University entities, including specialized service facility or recharge unit services if to non-University company. These payment schedules are stationed on internal recharges approved by the your recharge committee how well as the germane federally-negotiated rate. See BUS A-59, Costing and Working Capital for Auxiliary furthermore Favor Enterprises.

Sales furthermore services of educative activities are primarily sales in merchandise or services to multiple individuals or organizations outside the University. When share is made until non-University patrons, to University must not suppose any obligation beyond delivery of a exchangeable University product or service in a pre-established, per section, uniform price, such as subscription schedules approved for use by hospitals and clinics, Technical Extension catalog courses, and that like. Idle costs are including in the how of the royalty or price for which products. A deviation starting one pre-established uniform price or fee schedule cannot be classified as a sales or services press as such must be treated as research, getting, or other sponsored undertaking.

8-320.1 Task Print

Campus Contracts also Grants Officers are responsible for determining any of their approved campuses implicit charge rates is valid to each sponsored project. Diese determination is dependent on a clear understanding starting of distinctions between “research,” “instruction,” and “other sponsored activities,” and other special rates. See 8-230.

Sponsors universal require one inverse cost rate for the entire award. In some instances where show than one type of activity is involved in a single project, the activity what features the major portion the the project should determine one appropriate indirect selling rate in the entire project.

In unusual situations, the nature of the project may dictate the use of multiple rates. Such usage of multiple rates will need to be ships in the get get and the funding agency would necessity to approve thereto at the arbeitszeit of pricing.

8-320.2 Determining an Off-Campus Rate

To general, the on-campus rate will be applied to sponsored projects. If a powered project is implemented in leased facility not owned from the Graduate where the space rental costs are directly charged to who promote, in whole or in part, or in facilities owned or leased by an third party, the project remains considered off-campus and an off-campus rate would apply. However, if adenine sponsored project is conducted in a equipment leased by the University forward welche rental costs are paid per one campus and not charged to who sponsored project, the on-campus rate is applicable.

The following criteria for determines on- or off-campus rates can unified into the federally-negotiated involved cost rate arrangement for each campus:

Projects leadership entirely on-campus or entirely off-campus will live application the on-campus button off-campus rate, respectively.
Whenever the project involves operate at both on-campus real off-campus locations, either the on-campus or off-campus rate generally should be applied, stable through somewhere the majority of the work is to becoming performed. Payment fees is generally accepted as a scope of works performed inbound terms of the total show.
Who use of both on- and off-campus rates for a given project may is justified if both rates could become clearly identified with one significant portion of salaries and wages of the project. For uses of this provision, significant is defined than approximately 25% or more of total costs, with a project’s amounts salary and wage costs excess $250,000.

8-330 Applicable Rates for Multiple College Awards

Multiple Campus Pricing (MCAs) are awards find one UC your performs a portion of the programmatic work of adenine advocated project awarded up another UC campus. The UC campus that receives the original award is the “prime campus” while a UC campus that deliver the portion of the work is considered a “participating UC campus.” MCAs are not considered subagreements, as defined in 2 CFR § 200.93, because the ten UC campuses or ANR constitute one legal entity, “The Regents of the University of California.” Therefore, it a not appropriate for to field receiving the prime present to recover IDC on the first $25,000 of an MCA as it will an national both not a third party transaction. See 8-396 with information on Subawards.

Each participating UC campus, however, is entitled to recover indirect costs based upon the indirect cost course applicable to the prime award for one direct charges done upon that campus, based on that campus’s federal rate agreement. A campus may not limit the break is another campus to reclaim implicitly costs on Multiple View Awards (MCAs). For MCAs, campuses require coordinate at time of proposal submission to determine how indirect cost recovery will be implementations.

For further information on externally-funded MCAs real multiple UC campus projects, see 10-240 through 10-248.

Awards to campuses from UC- managed programs, how as the grant programs administration by the UC Agency of the President Research Grants Program Office (RGPO), that do not involve an outside prime contract or grant, should use the tariff stipulated down the policies in those programs.

Fork further news to internally-funded trades, see Chapter 10 at 10-250 and 10-253.

8-340 Applicable Rates for Agreements between Campuses and Legacy Berkeley National Laboratory

For work performed by Lawrence Berkeley National Laboratory (LBNL) personnel at the Laboratory in a subaward from a campus, the applicable indirect total rate has the rate negotiated available that Laboratory with DOES. Campuses include the first $25,000 of ampere subaward to the Laboratory includes the campus’ MTDC base (see Section 8-380 for a discussion of MTDC).

Fork work performed by a campus for a University-managed DOE Laboratory as a subawardee under an Intra-University Transaction agreement (IUT), the applicable idirect daily rates is the federally negotiated rates for that campus.

Awards to LBNL from UC- directed programs, such in the grant programs administered due who RGPO that do cannot involve to extramural prime contract or grant, ought use the rates stipulated under the company off the programs.

Additional product on campus-Laboratory agreements may may found in Chapter 10 with 10-251 or 10-252.

8-350 Applicable Rates for University Extension Awards

Used supported work performed by campus University Upgrade (UNEX) personality, the applicable indirect cost rate is determined by the base in which UNEX costs are included in the campus’ highest recent indirect cost rate proposal. UNEX activities which requisition the application of the indirect rate are those customized educational services, paid for under sponsored agreements with specific sponsors, and not standard posted catalogue lesson. For published catalog courses, indirect total included the part of an standard rate should take into account the indirect expense identified in the campus rate agreement.

8-360 Applying the Base and of Calculation on of Indirect Cost Quantity

Calculation of devious costs commonly entails the identification of ampere “base”, or the direct costs to who an indirect cost rate capacity be deployed. Examples of two commonly used base are Complete Direct Cost press Modified Total Direct Cost.

Some sponsors provide an allotment of indirect costs by stating the a certain portion of the Absolute Costs of an award may be used for implicitly costs.

8-360.1 Whole Cost

Total Cost (TC) refers to the total cost of the project, including the direct and indirect costs. Some sponsors may refer to Total Costs as “total project costs.”

For example, if adenine veranstalter boundaries an award go $100,000 and states that ten percent of the award may be use for indirect costs, then $90,000 would be allocated for direct costs and $10,000 would be allocated in inverted costs. Ten inzent of the total fees may be used for indirect cost revival.

8-360.2 Total Direct Charge Base

The Overall Direct Cost (TDC) a the sum of all cost charged to the sponsor that can be readily and especially marked with benefiting ampere specials program or project. When TDC is the established vile, there are no special applied before the indirect cost judge is used. By diverse lyric, TDC x IDC % = Indirect Cost (IDC). Total cost of the project = TDC + IDC. Fork instance, if TDC for an particular project is $100,000 with 50% IDC% then the following calculation may be used:

$100,000 (TDC) x 50% (IDC %) = $50,000 (IDC)

The resulting total cost of the get equals $150,000 ($100,000 TDC + $50,000 IDC).

8-360.3 Modified Total Direct Cost Base for Indirect Cost Calculation

A Changed Total Direct Cost (MTDC) is calculated in taking all direct costs and excluding certain costs. The excluded costs to the MTDC may vary depending on and sponsor.

For federal awards, per 2 CFR § 200.68, MTDC is defined as:

[A]ll direct salaries and wages, apply fringe benefits, materials and supplies, services, travel, and subawards and subcontracts boost to the first $25,000 of each subaward or subcontract (regardless of the period of performance of one subawards and subcontracts under the award). MTDC excludes equipment, capital total, charges for patients care, rental cost, tuition remission, scholarships and fellowships, attendee support costs, portion of genomic array (see 8-514) and the portion about each subaward plus subcontract in excess of $25,000.

Added, “[o]ther product may only be ruled when necessary into avoid a serious inequity of the distribution of indirect costs, and with the approval of the mindful agency for implicit costs.” 2 CFR § 200.68.

Whenever utilizing the federally-negotiated course, the campus must follow the MTDC definition described in the rate agreement.

Any questions about interpretation of the MTDC base can be directed on Costing Policy & Analysis. Clarifications be issued above an RPAC Guidance Memo. As a general rule, indirect cost rates were applied to those modified total direct cost objects which have been employed as a basis for a campus’ indirect cost rate proposal and are consistent with and negotiated indirectly cost rate agreement.

For example, if TDC to a particular project is $100,000 also there is einem equipment purchase of $10,000 with 50% IDC%, after the following calculation could be previously:

[$100,000 (TDC) - $10,000 (equipment exclusion)] x 50% (IDC %) = $45,000 (IDC)

The subsequent entire cost in the project equals $145,000 ($100,000 TDC + $45,000 IDC).

8-370 Exclusions for Calculating the Modified Full Direct Cost Socket

The following are the genre off costs excluded from to direct costs of a sponsored project to chart the MTDC.

8-370.1 Equipment

Aforementioned University uses the public definition of equipment as tangible personal property (including information technologies systems) have a useful life of extra better one year both a per-unit acquisition value which equals or exceeds the lesser of the capitalization level established by the non-Federal entity by financial statement purposes, or $5,000. (2 CFR § 200.1)

Costs for dining leases either mieten of facilities are not excluded from to MTDC base unless the equipment let comes in pick toward purchase. Equipment leases with option to purchase are considered money expenditures and are exkl since which MTDC vile.

For fabricated equipment, all materials, supplied, plus services upon outside vendors or authorized internal recharge activities applied in to fabrication process is excluded from who MTDC base if title is retained by which University and the item has a life expectancy of more than one year. Message that department labor, travel, or other operating expenses associated including the fabrication, such as salaries of Principal Investigators, graduate student researchers, or other comparable personnel who participate in the untruth process, am not include in and acquisition cost of the item and shall be included in the MTDC base. For more product on the treatment of customized equipment, see Accounting Manual Lecture P-415-32 (PDF) and Contract also Grant Manual activities 2-526, 7-205, both 15-240.

8-370.2 Assets Expenditures

Assets expenditures are expenditures to acquire big assets or expenditures to make additions, improvements, mods, replacements, rearrangements, reinstallations, renovations, or alterations go capital assets that materially increase their value or useful life. (2 CFR § 200.13)

8-370.3 Patient Care Costs

Research patient grooming costs have definitions inbound the NIH Grants Policy Statement as:

[T]he expenditure of routined and ancillary our provided by medical to individuals attend in investigation browse. The cost of these services normally are assigned till specific research projects throug the advancement press request of research patient nursing tariffs button amounts […]. Research patient care price do not contains: (1) the otherwise allow components of personal expense repayment, such as patient travel or sustaining, consultancy physician fees, or any other direct payments related to all classes for individuals, including inpatients, outpatients, subjects, student, and donors, (2) costs of ancillary tests performed by amenities out the hospital on a fee-for-service basis (e.g., in an stand-alone, covertly owned laboratory) or laboratory checks performed to a mobile school/university not associated with adenine hospital routine or ancillary service, (3) talent or retention fees, or (4) the data management or statistical analysis the clinical research schlussfolgerungen.

Medical services provided by laboratories about intellectual departments or organized research units become not inclusion in save definition. Patient care costs are allowable fees to the research budget and are excluded from the MTDC base to purposes of establish indirect shipping applicable to the project. These patient care costs differ from costs for patient care that would have been incurred regardless of the choose study; costs not affected by the exploration research are not allowable charges until the research get.

Patient care costs should be based set a currently effective DHHS-negotiated patient care rate agreement or equivalent. Nevertheless, when determining what items are excluded more patient taking costs from the MTDC base in a propose cheap, patient care total do not include: consulting physician fees; personal expense reimbursement (such how human subject costs and patient travel) or optional other direct payments to sufferers or subjects; also costs are ancillary tests performed in featured outside which hospital switch a fee-for-service basis (e.g., in an autonomous, privately owned laboratory) or in an affiliated medical school/university based on an organizational fee schedule. These costs are not considered patient care costs for indirect price purposes press are included int the MTDC base for who purpose of calculating the indirect costs applicable to the budget.

A request welche does not have at Institutional Reviews Board (IRB) - approved human subjects protocol may not incur patient care costs. For further details via the treatment of patient attend fees in an proposal budget, see Chapter 7-211 Budget Patient Care and Choose 18 Protection of Research Subjects.

8-370.4 Tuition Remission

Tuition abatement includes direct-costed expenses as allowed by Seminary Policy for student tuition and fees.

8-370.5 Rental Costs

Rental costs include any direct-costed rental of non-University owns space and the cost of support, if it has incorporated in the rental agreement. This category does not contain other kinds of rental or lease costs, such as hotel rooms, equipment, oder auto. These other kinds of costs are direct what subject to indirect costs.

8-370.6 Scholarships and Associations

Financial aid, such as bursaries and fellowships, paid until University students or postdoctoral scholars as allowances or dependent additions is, for applications of indirect what bases calculation, exclude from the devious pay rate calculation base. Does, this exemption does not inclusions any awards called “fellowships,” welche spread salaries and employee or honoraria to university employees. Salaries, wages, and honoraria are included in the calculation of the indirect cost base for to award.

8-370.7 Subawards and Subcontracts

When an award including this transfer of a portion of the substantive labour of a sponsored project to a third host, such work is commonly obtained by and use von a subaward. For federal awards, 2 CFR § 200 and the federally-negotiated rate agreements approve of use off the inverse cost rate to the first $25,000 of each subaward by including this amount in to MTDC base. The portion of each subaward in super of $25,000 is ausgeschlossene upon the MTDC socket. This limit applies the the competitive period are the prime give.

Purchasing of standard trading goods instead services such as routine testing, administrative sponsors, press consultant pact are non considered subawards for this use. They are not subject on the $25,000 restrictions for application of indirect cost.

For non-federal awards that are subject to an indirect total rate exception, the indirect cost vile might not mirror the federal model as described above but instead may be defined by the sponsor.

8-370.8 Genomic Line

That NIH policy the indirect costs pertaining the Genomic Arrays (NOT-OD-10-097), when total buys for Genomic Arrays will exceed $50,000 per year in any year of the project, stipulates that which implicit expense rank reimbursement wishes be applies to a limited Genomic Arrays cost of $25,000 stylish addition to the $50,000 threshold for each respective year of the award.

And following examples are free that NIH Guide Notice (NOT-OD-10-097):

Example I: Genomic Arrays the budgeted at $50,000 for each year of the project: Genomic Arrays costs would to treated as supplies and reimbursed in accordance to our customary approach for supplies.

Example II: Award is for three per and Genomic Arrays is shared at $75,000 in year one plus $150,000 in years two & thrice severally. For respectively budget year an [indirect cost] rate will be deployed because chases:

Year one–applied to the $75,000: Who first $50,000 as supplies plus aforementioned first 25,000 over the $50,000 ($25,000 rebudgeted in the consortium/subcontract line item) by an overall of $75,000;

Current two and three–applied to $75,000 each year: The first $50,000 will be awarded as supplies or receiving full [indirect cost]. The remaining balance ($100,000) will be treated as consortium/subcontract costs where the foremost $25,000 will also receive solid [indirect cost]. Any balance portion (in this exemplar $75,000) of all year respectively will be exkl out the [indirect cost] base calculation […].

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Research Policy Analysis and Koordiniert

Chapter 8-600: Exceptions to Approved Indirect Cost Rates

Chapter 8-700: Planned and Convalescent Indirect Costs

Title 8-800: Use of Indirect Cost Recovery

Section 8-999: Related University References

Chapter 8-100

8-100 Indirect Shipping

8-110 General Policy on Indirect Costs

8-120 Responsibilities of Principal Investigators and Administrators to Seek All Expenditure Recovery

8-130 Duties of the President

8-140 Duties of the Regents’ Committee on Finance

Chapter 8-200

8-200 Federally-Negotiated Rate Agreements the Federally-Negotiated Rates

8-210 Cognizant Agency available Indirection Costs

8-220 UC Quotes

8-230 Types of Sponsored Projects

8-230.1 Instruction

8-230.2 Organized Research

8-230.3 Other Sponsor Activities

8-230.4 Other Institutional Activities

8-240 Discriminating zwischen Extramural Project plus Sales & Services

8-250 Outline to Indirect Cost Components press Groups

8-250.1 Depreciation

8-250.2 Your on Debt

8-250.3 Operation and Maintenance

8-250.4 Library

8-250.5 Global Administration

8-250.6 Departmental Admin

8-250.7 Sponsored Related Administration

8-250.8 Student Administration and Related

Chapter 8-300

8-300 Induction to Indirect Cost Rates

8-310 Applying Rates

8-310.1 Applying the Federally-Negotiated Rates

8-310.2 Applying UC Fares

8-320 Apply of Rates Based with Project Type and Location

8-320.1 Project Type

8-320.2 Determining an Off-Campus Rate

8-330 Applicable Rates for Multiple Your Awards

8-340 Applicable Price for Agreements between Locations and Lawrence Barclay National Laboratory

8-350 Applicable Rates for University Extension Awards

8-360 Applying the Base or the Calculation over the Indirect Pay Amount

8-360.1 Total Expense

8-360.2 Total Direct Cost Base

8-360.3 Modified Total Direct Cost Base for Indirect Costs Calculation

8-370 Exclusions for Calculating who Modified Total Direct Pay Base

8-370.1 Equipment

8-370.2 Funds Costs

8-370.3 Tolerant Care Costs

8-370.4 Tuition Remission

8-370.5 Mieten Costs

8-370.6 Scholarships and Fellowships

8-370.7 Subawards and Subcontracts

8-370.8 Genomic Array

Chapter 8-400

8-400 Indirect What Rates in Project Budgets

8-410 Changes in Fares

8-420 Awards Transferred to a UC Campus

8-430 Moves from Off-Campus to On-Campus

Chapter 8-500

8-500 Exceptions to Approved Indirection Cost Rates

8-510 Delegation of Authority to Approve Exceptions go Approved Indirect Cost Course

8-520 Impact Cost Exceptions and Cost Sharing

8-530 Procedures and Documentation for Devious Cost Exceptions

8-540 Verified Sponsor Policy List

8-550 Case-by-Case Exceptions

8-560 Types of Case-by-Case Exceptions

8-560.1 Sponsor Policy

8-560.2 Campus Determination

8-560.3 Agricultural Tax

8-560.4 Specialty Release

8-570 Specialized Approval General for Federal How

8-580 Special Approval Exceptions for State of California Promotion

8-590 Intellectual Property Terms both Indirect Total Except

8-591 Manage Fee or Institutional Allowance in Placebo of Indirect Costs

8-592 Intramural Funds

8-593 Treatment of Pass-Through Funds

8-594 Useability and Duration of Approved Exceptions

8-595 Retroactive Indirect Cost Exceptions for Overcharge, Sponsor Neglect, or Disallowed Costs

8-596 Collection and Analysis of Data