About indirect cost rates on drug studies:

The University of Arizona is considering changing the indirect cost rate
from 20% TDC to 25% MTDC, which is our negotiated indirect cost rate for
off-campus research.  But, rather than convert to total direct costs, I'd
like to charge the account for the budgeted indirect costs at the time the
budget is loaded to the account.  Is there anything philosophically wrong
with this?  We load budget as payment is received from the sponsor.

What indirect cost rate do you use for on-campus drug studies that are not
clinical trials?

Janet Hornung, Director
Sponsored Projects Services
University of Arizona

xxxxxx@ccit.arizona.edu