INDIRECT COSTS (OVERHEAD) FOR ON- AND OFF-CAMPUS ACTIVITIES

	INDIRECT COSTS (OVERHEAD) FOR ON- AND OFF-CAMPUS ACTIVITIES	No. 4-26	Rev.
		Date 8-17-77

OLD VERSION

I. PURPOSE

To designate which activities should carry on-campus overhead rates and which activities should carry off-campus indirect cost rates and to establish the authority for negotiating and waiving indirect costs.

II. GENERAL INFORMATION

The Weber State University on-campus and off-campus indirect cost rates are differentiated as follows:

A. On-Campus

The on-campus rate recovers all indirect costs incurred by the University as a result of carrying out research or educational service projects on the campus. These costs generally fall in the following categories:

1. Maintenance and operation of facilities

2. Departmental administration

3. General administration

4. Grants and Projects administration

5. Library expense

6. Depreciation of buildings and equipment

7. Certain student usage costs

B. Off-Campus

The off-campus indirect cost rate recovers only those indirect expenses which fall into the following categories:

1. Departmental administration

2. General administration

3. Research administration

III. POLICY

A. The on-campus rate will be applied to any project which requires utilization of University laboratory space, office space, University-owned equipment or Library services.

B. The on-campus rate will be applied where the physical facilities of the University are used for only a portion of the project time, unless such physical facilities can be relinquished and reassigned for other use resulting in no direct or indirect physical plant cost being generated by the project.

C. The off-campus rate (when developed and approved by the federal audit agency) will be applied to any project which does not directly and indirectly utilize University laboratory space, office space, University-owned equipment and Library services and when the project requires that project people conduct activities at field locations for a period of longer than 120 days and when project activities are conducted in facilities not owned by the University.

D. The State Board of Regents require recovery of full indirect costs wherever and whenever possible. If full indirect costs cannot be recovered because the sponsoring agency is mandated by law or written regulations to fund less or if the sponsor desires to negotiate less than full indirect costs by diverting to direct costs or as a savings to the sponsor, the director of the Office of Grants and Contracts will negotiate based upon the following criteria:

1. Is the sponsor mandated by law or written regulation to fund less than full indirect costs?

2. How will Weber State University benefit from the project? Will students and programs be enhanced and will the loss of recoverable costs be offset by the project benefits?

3. Can the loss of indirect costs be "recovered" by elimination from the indirect costs pool at the direction of the sponsor?

E. If indirect costs are to be waived, a "Waiver of Indirect Costs" form will be completed by the principal investigator for approval by his dean, director of Grants and Contracts and associate provost.