Facilities & Administrative Costs
DHHS Indirect Cost Agreement Dated: July 6, 2006
| Effective Period | Rate (use MTDC) | Locations | Applicable To |
| 07/01/06 - 06/30/10 | 46.5 | On-Campus | Organized Research |
| 07/01/06 - 06/30/10 | 26.0 | Off-Campus | Organized Research |
| 07/01/06 - 06/30/10 | 46.4 | On-Campus | AREC (a) |
| 07/01/06 - 06/30/10 | 25.0 | Off-Campus | AREC (a) |
| 07/01/06 - 06/30/10 | 33.6 | On-Campus | Other Sponsored Activity |
| 07/01/06 - 6/30/10 | 26.0 | Off-Campus | Other Sponsored Activity |
| 07/01/06 - 6/30/10 | 50.0 | On-Campus | Instruction |
| 07/01/06 - 06/30/10 | 26.0 | Off-Campus | Instruction |
Apply the rate on the modified total direct costs (MTDC), which includes salaries & wages, fringe benefits, materials and supplies, services, travel, subcontracts & subgrants up to $25,000 each; excludes any equipment over $1000, capital expenditures, charges for patient care, tuition, rental costs of off-site facilities, scholarships, fellowships, and the portion of subcontracts & subgrants in excess of $25,000.
For Clinical Trials
Use 25% of Total Costs Example:
- The Research Agreement specifies that this site will study 8 patients at $5,000 per patient completed.
- The total amount for this study is (8 x $5,000) $40,000.
- The 25% IDC amount must be "backed out" of the total amount.
- Direct Costs: $ 32,000 (Total amount of $40,000 divided by 1.25)
- Indirect Costs: $8,000 (Total amount of $40,000 - direct costs of $32,000)
- Total Costs: $40,000 (total of direct and indirect costs)
Always double-check that the indirect cost amount is 25% of the direct costs ($32,000 x 25% = $8,000)
