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Research at URI

Indirect Cost (Overhead) Rates

The Negotiation Agreement between the University and the Department of Health and Human Services has established the indirect cost rates shown below. Effective immediately, these are to be used in proposal budgets for all projects with anticipated begin dates of July 1, 2010 or later.


"The indirect cost rates contained herein are for use on all grants and/or contracts with all Federal Agencies in accordance with the cost principles mandated by the Office of Management & Budget (OMB) Circular A-21. These permanent rates shall be used for forward pricing and billing purposes for the University of Rhode Island's Fiscal Years 2011, 2012, 2013 and 2014." (See applicable tables below.) These rates also apply to all proposals submitted to companies, organizations and agencies per URI policy.

Rates for All FEDERAL Grants & Contracts
July 1, 2010 through June 30, 2012

RATE *BASE **APPLICABLE TO ***LOCATION
52.00% (a) Organized Research On Campus
55.00% (a) Sponsored Training/Instruction On Campus
46.00% (a) Other Sponsored Activities On Campus
50.00% (a) Agricultural Exp Station On Campus
17.50% (a) Ship/Marine Tech All Locations
26.00% (a) Organized Research Off Campus
26.00% (a) Sponsored Training/Instruction Off Campus
26.00% (a) Other Sponsored Activities Off Campus
26.00% (a) Agricultural Exp Station Off Campus

Rates for All FEDERAL Grants & Contracts
July 1, 2012 through June 30, 2013

RATE *BASE **APPLICABLE TO ***LOCATION
53.00% (a) Organized Research On Campus
55.00% (a) Sponsored Training/Instruction On Campus
46.00% (a) Other Sponsored Activities On Campus
50.00% (a) Agricultural Exp Station On Campus
17.50% (a) Ship/Marine Tech All Locations
26.00% (a) Organized Research Off Campus
26.00% (a) Sponsored Training/Instruction Off Campus
26.00% (a) Other Sponsored Activities Off Campus
26.00% (a) Agricultural Exp Station Off Campus

Rates for All FEDERAL Grants & Contracts
July 1, 2013 through June 30, 2015

RATE *BASE **APPLICABLE TO ***LOCATION
53.50% (a) Organized Research On Campus
55.00% (a) Sponsored Training/Instruction On Campus
46.00% (a) Other Sponsored Activities On Campus
50.00% (a) Agricultural Exp Station On Campus
17.50% (a) Ship/Marine Tech All Locations
26.00% (a) Organized Research Off Campus
26.00% (a) Sponsored Training/Instruction Off Campus
26.00% (a) Other Sponsored Activities Off Campus
26.00% (a) Agricultural Exp Station Off Campus

Off Campus
*Allocation Base (a): Modified Total Direct Costs, consisting of all salaries and wages, fringe benefits, materials, supplies, services, travel and subgrants and subcontracts up top the first $25,000 of each subgrant or subcontract (regardless of the period covered by the subgrant or subcontract). Modified total direct costs shall exclude equipment, capital expenditures, charges for patient care, student tuition remission, rental costs of off-site facilities, scholarships, and fellowships as well as the portion of each subgrant and subcontract in excess of $25,000*.
 
*This means that the first $25,000 of each subcontract is subject to the full On-Campus indirect cost rate.
 
**For definitions or information about applicable categories and any other indirect cost matters, call Sponsored Projects Review at 874-5138.
 
***DEFINITION OF ON-CAMPUS AND OFF-CAMPUS FACILITIES AND ADMINISTRATIVE (OVERHEAD) RATES
 
DEFINITION OF OFF-CAMPUS RATE: The off-campus rate is applicable to those projects conducted at facilities not owned or leased by the University of Rhode Island. However, if conducted in a leased facility and the lease costs are charged to the proposal then the off-campus rate must be used. Projects conducted entirely on campus or entirely off campus will be charged the appropriate on-campus or off-campus rate.
 
USE OF BOTH ON-CAMPUS AND OFF-CAMPUS RATES: In order to use both on-campus and off-campus rates in a proposal the total wage and salary costs must exceed $250,000 and at least 25% of the total cost must be off campus. The use of both on-campus and off-campus rates for a given project may be justified if both of the respective rates can be clearly identified with a significant portion of the salaries and wages of the project as identified above.
 
PARTIALLY ON AND OFF CAMPUS PROJECTS: In instances where the combination of on-campus and off-campus rates does not apply, then either the on-campus or the off-campus rate should be applied, consistent with where the majority of the work is to be performed. The salary, (generally known as percent of effort or man months) is the determinant of what rate should be used.

Definitions of “Applicable to” Categories in Rate Tables

Organized research means all research and development activities of an institution that are separately budgeted and accounted for. It includes sponsored research, [which] means all research and development activities that are sponsored by Federal and non-Federal agencies and organizations. This term includes activities involving the training of individuals in research techniques (commonly called research training) where such activities share the same facilities as other research and development activities and where such activities are not included in the instruction function. (From OMB Circular A-21)

Sponsored training means specific instructional or training activity established by grant; contract, or cooperative agreement. (A-21)

Other sponsored activities means programs and projects financed by Federal and non-Federal agencies and organizations which involve the performance of work other than instruction and organized research. Examples of such programs and projects are health service projects and community service programs. (A-21)

Agricultural Experiment Station means activities supported by the four federal AES formula grants (“Land Grants”) awarded to the College of Resource Development: Hatch, MacInyre-Stennis, Regional Research, and Animal Health. The AES rate is applicable only to these four grants and is listed here for information purposes only.

Ship/Marine Tech means sponsored activities involving costs for the University's
research vessels or for the services of the University’s Marine Technicians unit at GSO.

 

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