GIM 13
Attachment B
University of Washington
Guidelines for Determining Indirect Cost Provisions in Proposals Where
Project is Conducted at Two or More Locations Where a
project
supported by a single grant or contract is conducted at two or more
physical
locations, the following principles should be observed for determining the
appropriate indirect cost provision:
- Where the total annual amount (direct costs only) of the grant or
contract
is less than $250,000, a single indirect cost rate will be applied. This
rate
will be the one currently applicable to the location where the
preponderance
(more than 50%) of project salaries is located.
- Where the total annual amount (direct costs only) of the grant or
contract
is $250,000 or more, (a) provisions should be made for use of appropriate
rates to
be applied to project costs specifically assigned to each location, (b) In the absence of the institution’s ability to specifically identify and assign costs to each location, use the salaries as a
basis
for applying the rates to the other MTDC project costs, the rates can
then be
applied to MTDC project costs at each location.
For example, if we have a project with $275,000 direct costs
(consisting of
salaries of $150,000, other MTDC categories of $100,000 and equipment of
$25,000) with 70% of the salaries on-campus and 30% off-campus, indirect
cost
rates would be applied as follows:
| |
On-Campus |
Off-Campus |
Total |
| Salaries (70% on-campus & 30% off-campus) |
$105,000 |
$45,000 |
$150,000 |
| All other MTDC (70% on-campus & 30% off-campus) |
$70,000 |
$30,000 |
$100,000 |
| Total MTDC |
$175,000 |
$75,000 |
$250,000 |
| Equipment |
$25,000 |
|
$25,000 |
| Total Direct Costs |
$200,000 |
$75,000 |
$275,000 |
| Indirect Costs (55.5% on-campus and
26% off-campus) applied to MTDC |
$97,125 |
$19,500 |
$116,625 |
| Total Costs |
$297,125 |
$94,500 |
$391,625 |
Under this method (after the award), the academic department would need
to
keep records of salary costs at each location and provide the information
to the
Grant and Contract Accounting Office no less frequently than semi-annually
for
application of rates.
Questions concerning special indirect cost arrangements should be
referred to
Office of Sponsored Programs, extension 3-4043. |
