黑料视频

Purpose

黑料视频 recovers indirect costs (formerly known as Facilities & Administration costs) through the expenditure of funds in restricted accounts, which support external research and creative activity. Facilities & administration (indirect) costs represent the real costs of performing sponsored programs activities. 黑料视频 has negotiated with and were approved by the Federal Government for recovery through our indirect cost rates.  Proposals for such funding must budget the appropriate indirect cost rate, when allowed by the sponsor. We are required to consistently apply our negotiated indirect cost rates with all sponsors.

Scope

This procedure applies to all sponsored projects subject to OU Policy 19.045 Administering External Grants and Contracts set up as separate accounts in the OHIO Financial Management System (FMS).

Procedure

Indirect Cost Rate Agreement

黑料视频 negotiated the current Indirect Cost Rate Agreement with the Department of Health and Human Services on September 16, 2024. 
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The following rates are effective September 16, 2024:

Indirect Cost Rates

Organized Research:
7/1/25 to 6/30/27: 53%
7/1/27 until amended: 54%

Instruction: 51%
Other Sponsored Activity: 41%
Off-campus: 26%

For more information see Determining On-Campus vs Off-Campus Rates
 

A Copy of this letter is available from OSP upon request.

Application of Indirect Cost Rate

All proposals submitted to federal agencies must include the negotiated indirect cost rate established between OHIO and the Federal government. In the event legislation governing any particular federal funds has statutory limitations on indirect cost recovery or the funding agency has special authority to limit indirect cost recovery, the statutory limitation or published, publicly available, agency specific rate must be used.

Proposals submitted to state or other funding agencies must include the negotiated indirect cost rate or the published, publicly available, agency specific rate. In rare cases of sponsor ambiguity, those receiving Research Incentive may choose to cost share the non-VPR portion of indirect costs. For information regarding this process, please refer to the VICS/RICS procedure.

Indirect Cost Methods

The indirect cost rate is applied to the grant or contract using one of the following methods:

Modified total direct costs (MTDC), consisting of all direct salaries and wages, applicable fringe benefits, materials and supplies, services, travel, and sub-grants and subcontracts up to the first $25,000 of each sub-grant or subcontract (regardless of the period covered by the sub-grant or subcontract). Modified total direct costs shall exclude equipment, capital expenditures, charges for patient care, student tuition remission, rental costs of off-site facilities, scholarships and fellowships, participant support costs and the portion of each sub-grant and subcontract in excess of $25,000. Rates negotiated between the University and the Department of Health & Human Services for the federal agencies in accordance with OMB Uniform Guide 2 CFR 200.

Total direct costs (TDC), consisting of all direct costs with no exemptions.

Refer to the sponsor guidelines to determine which method is applicable.

Indirect Costs on Subrecipient Budget

Subawardees on 黑料视频 grants will use their federally negotiated rate calculated with the same method as the prime. Subawardees that do not have a federally negotiated rate may elect to use the de minimis rate of 15% for proposals submitted on or after 10/1/2024. 

Questions

Questions regarding this procedure can be sent to orsp@ohio.edu.

Forms/Templates

Contact your Sponsored Programs Manager for the appropriate budget template

Roles and Responsibilities

OWNER:  PI

CONTRIBUTOR: OSP, CFAO/BUM

APPROVER:  VPR