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Purpose
To comply with federal indirect cost regulations and the Colleges and Universities Rate Agreement for 红领巾瓜报.
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Policy
In keeping with indirect cost recovery rates negotiated with the Department of Health and Human Services, acting on behalf of the federal government, and fiscal policies of the federal Office of Management and Budget, 红领巾瓜报 (WSU) is obligated to charge indirect costs on all University contracts where services are provided to external entities, individuals, agencies and businesses, including those negotiated on behalf of WSU laboratories, offices, and other facilities (WSU Service Centers) that provide such services for fees. The budgets of said WSU Service Center contracts for services should clearly indicate the indirect costs that are being charged at the federally negotiated rate and the amount of indirect costs that are being shared, if appropriate. The Office of Research and Technology Transfer (RTT), which monitors such budgets, is responsible for maintaining compliance with federal regulations relating to indirect costs.
Since indirect costs are charged in part to recover expenses associated with the use of WSU buildings, utilities, and equipment, WSU service centers are required to budget a minimum of 10% of direct costs in all research, service, and training programs for the recovery of indirect costs. These costs will be recovered by RTT and placed in the appropriate WSU accounts that support the development and management of WSU's research and sponsored program mission through the redistribution of such funds to project directors, department chairs, and deans in accordance with the WSU policy entitled Sponsored Programs: Indirect Costs (Revised), effective July 1, 1989. Exceptions to the Service Center Indirect Cost Policy when necessary will be determined by the Vice President for Research and Technology Transfer.
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Implementation
This policy will be distributed to WSU Service Center directors for implementation.
