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On-Campus and Off-Campus Indirect Cost Rates on Federally Sponsored Projects: Difference between revisions
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On-Campus and Off-Campus Indirect Cost Rates on Federally Sponsored Projects (view source)
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</table> | </table> | ||
<br /> | <br /> | ||
[[Sponsored Programs]] | [[Sponsored Programs Costing | [[Sponsored Programs]] | [[Sponsored Programs Costing]] | [[Institutional Base Salary]] | [[Sponsored Project Cost Share]] | [[Effort Certification]] | [[Cost Transfer]] | [[Service Center]] | [[Subrecipient Policy]] | [[On-Campus and Off-Campus Indirect Cost Rates on Federally Sponsored Projects]] | ||
<br /><br /> | <br /><br /> | ||
Policy No.: ''' | Policy No.: '''6110'''<br /> | ||
Effective Date: ''' | Effective Date: '''02/06/20'''<br /> | ||
Revised Date: ''' '''<br /> | Revised Date: ''' '''<br /> | ||
Reviewed Date: ''' '''<br /> | Reviewed Date: '''08/11/22 '''<br /> | ||
<br /> | <br /> | ||
<big>'''On-Campus and Off-Campus Indirect Cost Rate Policy on Federally Sponsored Projects'''</big> | <big>'''On-Campus and Off-Campus Indirect Cost Rate Policy on Federally Sponsored Projects'''</big> | ||
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'''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.<br /> | '''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.<br /> | ||
''' | '''Work''' in the context of research activities, can include the following types of activities: | ||
*development of ideas, processes, theories | *development of ideas, processes, theories | ||
*data collection, evaluation and/or analysis | *data collection, evaluation and/or analysis | ||
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: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. | :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. | ||
==Policy == | ==Policy == | ||
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- 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 [https://info.unmc.edu/management/finance/fincompliance/policies/OnOff_Campus_Procedure.xlsx On-Campus and Off-Campus Indirect Cost Rates on Federally Sponsored Projects Procedure] and on the associated [https://info.unmc.edu/management/finance/fincompliance/policies/UNMC_Campus_Map.pdf 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.<br /> | ||
<br /> | <br /> | ||
Changes in the performance site need to be reported to Sponsored Programs Administration. | Changes in the performance site need to be reported to Sponsored Programs Administration. | ||
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*[mailto:mhrncirik@unmc.edu Senior Manager, Financial Compliance and Cost Analysis] | *[mailto:mhrncirik@unmc.edu Senior Manager, Financial Compliance and Cost Analysis] | ||
*[http://info.unmc.edu/management/finance/fincompliance/index.html Financial Compliance and Cost Analysis] | *[http://info.unmc.edu/management/finance/fincompliance/index.html Financial Compliance and Cost Analysis] | ||
*[https://info.unmc.edu/management/finance/fincompliance | *[https://info.unmc.edu/management/finance/fincompliance/OnOff_Campus_Procedure.xlsx On-Campus and Off-Campus Indirect Cost Rates on Federally Sponsored Projects Procedure] | ||
*[https://info.unmc.edu/management/finance/fincompliance/policies/UNMC_Campus_Map.pdf UNMC Campus Map] | *[https://info.unmc.edu/management/finance/fincompliance/policies/UNMC_Campus_Map.pdf UNMC Campus Map] | ||
*[https://www.govinfo.gov/app/details/CFR-2014-title2-vol1/CFR-2014-title2-vol1-part200-appIII 2 CFR Appendix III to Part 200 – Indirect (F&A) Costs Identification and Assignment, and Rate Determination for Institutions of Higher Education] | *[https://www.govinfo.gov/app/details/CFR-2014-title2-vol1/CFR-2014-title2-vol1-part200-appIII 2 CFR Appendix III to Part 200 – Indirect (F&A) Costs Identification and Assignment, and Rate Determination for Institutions of Higher Education] | ||
This page maintained by [mailto:dpanowic@unmc.edu dkp]. | This page maintained by [mailto:dpanowic@unmc.edu dkp]. | ||