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University Of Massachusetts Indirect Cost Rate Agreement

The indirect cost rate is a percentage of the amended total direct cost negotiated and approved by the Department of Health and Human Services. This means that when applications for grants and contracts are filed by the Office of Research Administration, a percentage of the dollar value of the total direct costs (MTDC) requested in the grant is added to the MTDC, resulting in the total cost of the project. In accordance with our negotiated agreement with the Department of Health and Human Services, the following rates should be used until further notice. Activities are carried out in premises that are not owned by the university or leased by the university on sites where the indirect costs associated with the installation do not benefit the project. The “administrative” part of the indirect cost rate on campus (26%) applies to an off-campus sponsored project. For land used for off-campus research, an external source (typically a sponsor) provides funding by paying directly for the space, reimbursement to the university for renting or renting premises, or making research spaces available directly to the university for free. There are three separate federal rates: University Area, Harvard Medical School and Harvard T.H. Chan School of Public Health. Below are links to the rates of R and; D of the three areas and the latest official documents relating to the federal interest rate agreement. The three indirect collective agreements negotiated between the university and the Department of Health and Human Services state that “the university uses the phrase that applies to the place where the obesity of time and effort is spent. As a result, each contract or grant is classified either on campus or off campus.¬†With respect to campus awards, which take place at several Harvard sites, it says: “Federal awards with activities in more than one of Harvard`s multi-rate areas use the indirect cost rate for each tariff area where the work is done.¬†Institutions and administrative rates (DR) are the mechanisms used to reimburse the university for infrastructure assistance costs, i.e. the costs of funding for sponsored research and other sponsored agreements. Research and development rates are essentially overhead rates, calculated as a percentage of the direct costs of sponsored projects.

This is a real cost to the university and direct support to projects supported by the University of Oklahoma Health Sciences Center.