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NIH Modular Grant Indirect Cost Calculation Borchers, Julia 23 Jan 2001 16:04 EST

I would like to know how some of you calculate your Indirect Cost Rate on
NIH modular grants.  Basically I'm getting some conflicting information.
Since the budgets are simplied to increments of $25,000, I believe that you
would use your negotiated IDC rate on the Total Direct Costs [i.e requesting
$50,000 Direct Costs X .40 IDC rate = $70,000 Total Request], then after
award, the IDC would be adjusted as needed per the detailed budget.  [We
normally calculate our IDC based on Total Modified Direct Costs.]
However some say that I need to subtract the equipment and contractual
amount before calculating on the grant.  To me, this is defeating the
purpose of the modular budget.

I realize this is simple, but any feedback for a rookie is appreciated.
Thanks.

Julia G. Borchers
Grants & Contract Specialist
Marshall University Research Corporation

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