information on directives and procedures relating to exception measures for indirect costs. It is important to identify the objective of each project in order to apply the right indirect cost rate. Below are the definitions of the different types of projects that relate to the price objectives programmed in the university`s financial system. Federally funded projects, projects funded by interest groups, charities or the State of California, retrospective diagram checks, analysis of available medical data and records, laboratory research, and animal studies are not classified as clinical trials for the application of the R&A rate for clinical trials. Total Direct Cost (TDC) – TDC is the sum of all budgeted direct costs for a project. How to calculate R&D costs in clinical trial budgets – multiply the sum of all budget items (Total Direct Cost, TDC), without UC campus subcontracts, with the R&A rate for clinical trials. For all other projects – Calculate the MtDC (Modified Total Direct Cost) basis by deducting the excluded costs mentioned below from the budgeted total direct cost: M&A rates for CIRM are based on approved rates with a start date of July 1, 2018 or later. Please note that an application must use the rate approved by CRIM, which is in effect at the beginning of each budget period for the entire fiscal year. The use of a mixed interest rate due to an overlap between the budget and the fiscal year is not permitted. An overview of federal cost organizations and concepts that inform how universities are trying to cover the full cost of research. Direct costs – Direct costs that can be identified specifically by a sponsored project, teaching activity or other institutional activity, and that can be attributed directly to these activities with great precision.
For training activities, a reduced rate of 8% MTDC is accepted, which corresponds to the NIH R&A limitation for institutional training grants. This rate can be used for training grants that support the educational mission of the UC and does not apply in cases where a UC campus provides training to a public authority. On-campus and off-campus rates may be used for a particular project in certain circumstances. For more information, please contact your OSP and Grant contract agent. Escalation rate: when a budget proposal period includes two UC exercises (i.e. 10/01/17 – 9/30/18), a combination of the two sets should be used in proposals (i.e. 9 months @ 59.5% for campus research and 3 months at 60.0%). If you use multiple rates on a budget page or on the NIH checklist page, tell the sponsor both pricing periods. Do not use an average price. Note: The UCSF exercise is held from July 1 to June 30.
The on-campus rate should be used for all research conducted in buildings owned or leased by the Regents of the University of California. The off-campus rate should only be used if the work is carried out either in institutions owned by other organisations or leased by other organisations, or in a building for which rent is directly invoiced to the project. If a “sub-intentional has already negotiated a negotiated R&A rate with the federal government, the negotiated rate should be used” in a subaward, according to the Chief Financial Officers Council`s Frequently Asked Questions (July 2017). These furnishing and management rates are applied to an MTDC (Modified Total Direct Cost) base. . . .