On- and Off-Campus Indirect Cost Rates
Christina K. HANSEN 05 Aug 1994 11:58 EST
The language from the indirect cost rate agreements for the
University of California campuses (DHHS Region IX) reads:
Definition of Off-Campus rate:
The off-campus rate is applicable to those projects
conducted at facilities not owned by the University.
Projects conducted entirely on-campus or entirely
off-campus:
Projects conducted entirely on-campus or entirely off-campus
will be applied the on-campus or off-campus rate
respectively.
Projects conducted partially off-campus and particlly
on-campus:
If the project involves work at both on-campus and
off-campus sites, either (underlined) the on-campus or
off-campus rate generally should be applied, consistent with
where the majority of the work is to be performed. Salary
cost is generally accepted as a measure of work performed in
terms of the total project.
Use of Both On-campus and Off-campus Rates:
The use of both on- and off-campus rates for a given project
may be justified if both of the respective rates can clearly
be identified with a significant portion of salaries and
wages of the project. For purposes of this provision,
significant is defined as approximately 25% or more of the
total costs and a project's total salary and wage costs
exceed $250,000.
Christina Hansen, Director
Office of Contract and Grant Administration
University of California, Irvine
xxxxxx@UCI.EDU