On-Campus and Off-Campus Indirect Cost Rates on Federally Sponsored Projects
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Policy No.: 6109
Effective Date: 02/06/20
On-Campus and Off-Campus Indirect Cost Rate Policy on Federally Sponsored Projects
Basis of the Policy
The University’s negotiated indirect cost rate agreement with the Department of Health and Human Services states, “For all activities performed in facilities not owned [or leased] by the institution and to which rent is directly allocated to the project(s) the off-campus rate will apply. Grants or contracts will not be subject to more than one Facilities & Administrative (F&A) cost rate. If more than 50% of a project is performed off-campus, the off-campus rate will apply to the entire project.” Rates are determined under the federal guidance of 2 CFR Appendix III to Part 200 – Indirect (F&A) Costs Identification and Assignment, and Rate Determination for Institutions of Higher Education (IHEs).
This policy defines the use of the on‐campus versus off-campus rate for federally sponsored and federal-pass through awards. Principal Investigators and department staff must apply this policy to all proposals submitted to and awards received from federal sponsors.
On‐campus: Projects where a preponderance of work on a project is conducted in space owned or leased by UNMC.
Off‐campus: Activities are conducted in space not owned or leased by the UNMC.
Preponderance of work: Time and effort, or salary costs, is generally accepted as a measure of work performed in terms of the total project. When 50% or more of budgeted UNMC time and effort is to be performed on-campus, the on-campus rate applies. Subcontracts need to be excluded from determining the preponderance of work.
Work in the context of research activities, can include the following types of activities:
- development of ideas, processes, theories
- data collection, evaluation and/or analysis
- systematic collection of qualitative or quantitative data in order to evaluate curricula, teaching methods or program operations
- writing for the purpose of publishing research results
- inquiry, experiments or investigation to increase the scholarly understanding of the involved discipline
- training of individuals in research techniques where the activities utilize the same facilities as other research and development activities
Leased or rented space: Space that is used for a sponsored project but not owned by the University, the costs of which are paid from University funds or from funds provided by the sponsor. Research time and effort expended in leased or rented space is classified as either on- or off-campus depending upon the method by which the costs of the space are paid, as follows:
- If the costs of the leased or rented space are paid from University funds, then research time and effort that is expended in that space should be regarded as on-campus. If the cost of the leased or rented space is included as a direct cost in the project budget and is paid as a direct cost by the sponsor, then research time and effort that is expended in that space should be regarded as off‐campus.
UNMC will utilize the appropriate on-campus and off-campus F&A rates on federally sponsored or federal pass-through projects based on the location of the preponderance of work. A listing of on-campus and off-campus locations are listed on the On-Campus and Off-Campus Indirect Cost Rates on Federally Sponsored Projects Procedure and on the associated UNMC Campus Map. Questions or concerns about the treatment of specific locations should be addressed prior to the application of federal assistance. Sponsored Projects will not be subject to more than one F&A Rate unless required by the sponsor.
Changes in the performance site need to be reported to Sponsored Programs Administration.
- Senior Manager, Financial Compliance and Cost Analysis
- Financial Compliance and Cost Analysis
- On-Campus and Off-Campus Indirect Cost Rates on Federally Sponsored Projects Procedure
- UNMC Campus Map
- 2 CFR Appendix III to Part 200 – Indirect (F&A) Costs Identification and Assignment, and Rate Determination for Institutions of Higher Education
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