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Rate Summary Sheet
Subcontracts, Equipment above $5K, Other Patient Care, and Stipends are all common indirect exclusions.
MTDC are only those direct costs upon which the indirect rate can be charged (all direct costs after exclusions are taken out).
The full F&A DHHS negotiated rates must be used on all applications, unless the sponsor has a posted a reduced rate. The exception is Industrial Clinical Trial budgets , which are usually 30%.
If the Investigator want to reduce the OH rate from the published rates, a F&A reduction form must be submitted to the Grants and Contracts Office at the start of the budget development process.
If the reduction request’s OH loss is ≥ $25k over the life of the project, this form must be signed by the Department Chair, as well as the following individuals.
|Reduction Amount||Final Approval|
|Up to $25K||Director, Grants and Contracts or Director, Clinical Trial Office|
|$25K-100K||Executive Director, Research|
|>$100K||Chief Financial Officer|
The full Facilities and Administrative Rate Policy can be found here.