Re: Federal Indirect Cost Rates Franci Farnsworth 06 May 1997 08:13 EST

In order to compare indirect cost rates you need to know your basis.  Many
small institutions have a Salary & Wage base, which makes their rates
appear much higher than those of larger institutions with a MDTC or other
base.     Some of these small institutions also treat fringe benefits as an
indirect cost which makes their IDC rate seem even higher.

Up until last July Middlebury College had an IDC of 73% of S&W and treated
fringe as an indirect cost.  We now have an IDC of 48.5% of S&W and a
fringe rate of 26% of S&W (which can be applied to all salaries -- though
we often waive a portion of the fringe for student salaries).

Franci Farnsworth

Frances Vinal Farnsworth
Coordinator of Sponsored Research
Grants Office - Forest Hall
Middlebury College
Middlebury, VT  05753

Tel:  802-443-5889
Fax:  802-443-2081
email:  xxxxxx@mail.middlebury.edu