Indirect costs represent a joint calculation by 博彩平台推荐 and the Department of Health and Human Services (DHHS), 我们的认知代理, of the expenses incurred by the university to administer research, 教育, 培训, and other sponsored programs.
Because these represent “pooled” or average costs, it is difficult to find an exact correspondence between the administrative expenses of a project, and the actual charges applied to it. 这很困难, 例如, to identify campus security costs, or library operating expenses associated with the life of a particular project.
Because indirect costs necessarily reflect an averaging of administrative expenses, some projects will cost the University more in overhead than will be received in reimbursement from supporting agencies; conversely, other projects will receive more for indirect costs, than they will actually require.
It is imperative that appropriate administrative overhead rates be applied to proposed projects. Income lost due to under-recovery of indirect costs can never be recaptured. 这, 反过来, undercuts the University’s efforts to maintain and improve support services for sponsored projects.
When budgeting indirect costs for grants, it is useful to remember that projects are NOT rejected on the basis of these expenses. Applying negotiated rates to federal projects is not only appropriate, but expected. If the technical aspects of a proposal are well-received, agencies will negotiate budget reductions, if they consider the request to be excessive. It should be noted that the Principal Investigator or Project Director is NOT authorized to negotiate indirect costs recovery on behalf of Clark with sponsoring organizations, 公立或私立. 这 is the responsibility of OSPR personnel.
The “rulebook” governing indirect costs is the 办公室 Management and Budget’s (管理及预算局)通告A-21, “The Federal Cost Principles Applicable to Educational Institutions.” While universities individually negotiate their indirect cost rates with their particular cognizant agency, A-21 specifies the basis for determining those costs.
博彩平台推荐’s indirect cost rates are comprised of three major categories: Facility-related costs, 服务相关的成本, 管理成本.
博彩平台推荐’s Current Indirect Cost Rates
(effective 6/1/22 – 5/31/26)
50.3%用于校内项目
20.7%用于校外项目
What makes up 博彩平台推荐's Indirect Cost Rate?
Facility-related costs are comprised of the following:
- 建筑物折旧 - - - - - -亚洲体育博彩平台, like many other institutions, calculates annual depreciation expenses as part of its indirect costs in an effort to associate the cost of facilities with the users of those facilities.
- 设备折旧 – Since federally-funded activities benefit from the use of Clark-funded equipment, depreciation on this contribution is calculated annually on all items valued over $5,000 that have been purchased with non-federal monies.
- 利息支出 – Some Clark facilities have been constructed with funds provided through the issuance of debt. The cost of this debt is the interest portion of annual debt service payments made to our creditors. 设施的使用者, 这些都是债务融资, including federally-funded research projects, are assessed their share of this interest expense.
- 操作与维护 – These costs include the expenses incurred, usually Physical Plant department for the administration, 监督, 操作, 保存, and protection of the University’s physical facilities. Examples of this category of costs include custodial services, 维修保养, 基础护理, 能源费用, 维护供应, campus security and property management.
The service-related component of indirect costs is comprised of one item:
- 图书馆 – 这 includes the total operating costs of the University library for books and library materials
The third part of indirect costs is comprised of three administrative pools:
- 总局 – 这 covers the costs of 操作s of executive and administrative offices such as human resources, 总会计, 工资, 采购, 法律顾问, and the 办公室 the President.
- 部门管理 – 这 expense includes administrative and supporting services that benefit departmental activities such as dean’s office, 学术部门负责人, and departmental support services. No more than twenty percent of salary can be charged to department administration.
- Sponsored Programs Administration – The activities in this pool exist primarily to administer and service sponsored projects. 这 includes expenses associated with the 办公室 Sponsored Programs and Research, 格兰特会计, and other costs related to health and safety issues of research.