University Of Maryland Indirect Cost Rate Agreement

The following guidelines can help you determine the appropriate indirect cost rate to apply to a sponsored project. As always, please contact your sponsor for your support. As a recipient of federal funds, the University of Louisville is required to negotiate an indirect cost agreement with the federal government. The U.S. Department of Health and Human Services (DHHS) is the recognized federal authority of UofL, with which we negotiate indirect costs for UofL-sponsored prices. UofL`s current indirect cost agreement covers the five-year period beginning July 1, 2018 and ending June 30, 2023. AD (also known as “overhead,” “indirect costs” or “IDC”) refers to two broad categories of expenditure: institutions and administration. Indirect costs are expressed as a percentage of the salary and secondary benefit of major staff costs. The university calculates its indirect costs and negotiates them with the U.S. Department of Health and Human Services (DHHS) Audit Agency.

It is only in exceptional cases that reductions in the negotiated indirect cost rate are considered. More information can be found in the research and development application form on the reduction/workload. These are real costs borne by the institution for costs that are not easy to classify or measure accurately and therefore cannot be considered direct royalties for sponsored projects. The modified overall direct costs (MTDC) consist of all treatments and treatments, ancillary services, supplies, services, travel and subcontracting up to the first USD 25,000 of each subcontractor (regardless of the period covered by the subcontracting or under contract). The total modified direct costs exclude equipment, capital expenditures, patient care costs, remission of education, rental fees for off-site facilities, scholarships and bursaries, and the share of each sub-subsidy and subcontracting of more than $25,000. You will find the latest indirect cost rates in UofL`s current indirect cost agreement. Outside the campus, UMB staff carry out project activities in institutions that are not owned by the UMB and where the rent is directly attributable to the project.