间接成本

间接成本:设施和管理成本

定义

间接成本 (IDC), also called 设施 and Administration Costs (F&A), 或间接成本回收(ICR), constitute reimbursement to the institution for ordinary expenses related to facilities (buildings and their maintenance, 设备和资本改善, 操作, 建筑债务)和管理(行政支持), 有关附带福利, and other general administrative costs) needed to operate the university where the sponsored research or program takes place.

背景及目的

This policy describes the institution’s expectations for full cost recovery on externally funded projects, the process for requesting a waiver or reduction in the federally negotiated 间接成本 (IDC) rates, 以及IDC的分布和使用.

国际数据公司(IDC)率

Institutional policy imposes a duty on administrators and principal investigators (PIs) to perform work on sponsored projects on a full cost recovery basis. Thus, when allowed by sponsor policy, proposal budgets must include full direct and indirect costs. IDC recoveries are allocated to different functions of the university to help support grant activities.

应用ing the appropriate IDC rate reimburses the institution for costs incurred to construct and maintain buildings, 提供设备, 公用事业公司, 以及赞助活动的一般和行政支持. These rates are negotiated with the cognizant federal audit agency (Department of Health and Human Services, 成本分配的划分)按照超级通告200.419. Current rates are 33% of Modified Total Direct Costs for on-campus activities, 校外活动直接总成本的21%

联邦IDC费率的例外情况

偶尔, 校园研究的发展, 培训, 公共服务项目, or infrastructure may best be served by accepting a sponsored award at less than the indirect cost normally applied. Such interests must be viewed as so significant and important to the institution that funding the project at a loss is more important to the campus than recovering the full IDC costs. 就本政策而言, full cost recovery is defined as that IDC that is approved by the funding agency. For example, the Department of Education typically funds 培训 grants at 8 percent. 然后将全部成本回收率定义为8%.

Institutional Vital Interest waivers are applicable to an individual project and are appropriate only if the sponsor will not support IDC. The Provost will make the final determination if Institutional Vital Interest waivers will apply. 需要考虑的因素包括:

• Short-term seed grants that attract future larger awards (< $25,000)
• 资助机构主办的会议或会议
• 新调查员的困难案例
• 设备采购支持
• Supplemental funding for student support services that the institution wishes to provide
• 图书馆藏书、演出或展览的补充经费
• 为加强文化/艺术活动而设立的补助金
• 发展战略伙伴关系

要求豁免或减少数据中心费用的不可接受的理由

Institutional policy does not allow IDC waivers/reductions to be granted in the following circumstances:

• The principal investigator failed to submit the proposal via approved institutional channels (e.g. through the 赞助研究和项目办公室 or other approved institutional channel) prior to submission to the sponsor. 在这些情况下, the sponsor will be expected to pay the full applicable IDC rate or the department will be responsible for cost-sharing that portion of the IDC the sponsor refuses to pay.
• To increase (or perceive to increase) the competitiveness of a proposal.

IDC未动用余额

应首席研究员的要求, Sponsored Projects Accounting and Compliance Office (SPAC) within the Office of the Controller, will provide details on IDC balances available from the principal investigator’s portion of recovered IDC costs. 项目结束后十二个月, 任何没有活动的帐户都将被SPAC联系. The designated “signatory” will be given 30 days to provide guidance for the planned uses of the unspent funds. 在30天结束时, any funds with no planned encumbrances will revert to a central fund controlled by the Provost and will follow the approved uses of IDC funds.

IDC的资金分配

Funds recovered pursuant to this policy will be given discrete account identities. One IDC fund will be created for each PI regardless of the number of grants. IDC恢复分布如下:

• 25%归机构(由副总裁AFF管理).
• 25%给首席研究员.
• 20%给赞助研究和项目办公室.
• 15%分配给主管副总裁/总裁.
• 15%给院长/AVP.

回收IDC资金的使用情况

每个超级循环200.405, A cost is allocable to a sponsored agreement if (1) it is incurred solely to advance the work under the sponsored agreement; (2) it benefits both the sponsored agreement and other work of the institution, in proportions that can be approximated through use of reasonable methods, (三)对事业单位的整体经营有必要的.” In keeping with these cost allocation principals defined by Super Circular 200.405, funds generated through IDC recoveries should be spent in support of sponsored activities. 下面的示例并不打算定义特定的用法, 而是为F的使用提供一般指导&一个资金. F的受助人&A可以将这些资金用于以下项目:

• 设备
• 供应
• 研究/项目相关旅游
• 支持研究/项目能力的服务
• 会员、订阅和期刊

Limited salary uses may be made of these funds in accordance with the following principles:

A.   根据第J条.8.OMB a -21第d (2) (a)条, recovered funds may not be used to supplement salaries for faculty or staff during the period of the individual’s contract obligation to the institution. This will not prevent the use of such funds for summer salary determined in accordance with policies prescribed by the institution. [OMB A-21第J节.l0.d (2) (a)]. Use of these funds for summer salaries requires written approval of the dean.

B.   Funds may be used to hire support staff to provide administrative and technical assistance to the sponsored activities enterprise. 经费也可用于支付研究助理的工资, 的同事, 科学家们, 博士后, and other staff such as student employees in keeping with institutional policy.

The current 密歇根州立大学丹佛 Indirect Cost Rate is 33% on-campus or 21% for off-campus projects. 如果你需要一份资助计划的副本，请下载 皇冠体育官网ICR协议2020