This policy provides requirements for the appropriate assignment and allocation of grant expenditures when collaboration between multiple units is involved.
Indirect costs are intended to support facilities and administrative costs. While a significant portion of the facilities and administrative cost associated with research grants are centralized, there are operational, lab maintenance and improvement costs as well as research equipment covered locally. Moreover, proposal preparation and reporting activities most commonly occur within the physical home of the research. For these reasons it is important to accurately reflect the unit providing the space and other support for the project to ensure that they are properly credited for their portion of facilities & administrative (F&A) return as calculated through the overhead allocation (historically referred to as capital exercise).
Moreover, aligning expenditures with the location of the research is generally the most efficient means of ensuring expenditures are allocable, necessary and reasonable for the research project.
Extramural grant expenditures.
11-28-2022, 08-14-2025
08-14-2025