| Effective Date: 1/1/92 (revised 1/2/01) |
| Office of Origin: Office of Research Administration |
This policy describes requirements that must be met to ensure recovery of all direct and indirect costs of extramurally funded projects.
Indirect costs: those costs that have been incurred for common or joint objectives and that cannot be identified specifically with a particular project. These include costs of supporting activities such as maintenance and operation of the physical plant, use allowance for buildings and equipment, general, departmental, and sponsored projects administration and expenses, and library and student services.
Regental policy requires that extramurally funded projects be conducted at no cost to the University. All direct and indirect costs must be recovered from sponsors of such projects. Proposals for multi-year projects must include projected increases for range adjustments, salary and employee benefits, inflation, and anticipated changes in indirect cost rates. All costs must be accurate and supportable.
A. Salaries and Wages
All individuals to be directly supported on the proposed project should be listed by name and title in the proposed budget. Salary information must be current and should reflect anticipated merit increases and/or range adjustments applicable during the total proposed performance period. Individual salary support requested should be no greater than the proportion of effort to be devoted to the project.
B. Employee Benefits
A proportionate share of employee benefits must be charged to the source of salary support. Current benefit rates are published by the Office of Research Administration.
C. Consortia or Subcontractors
Proposals that involve collaborative work (a subcontract) at another institution must include the following:
1. a separate face page, signed by the collaborating institution or agency;
2. a detailed budget for the first budget period including indirect costs;
3. a budget for the entire proposed project period, by year, including indirect costs;
4. an abstract of the technical plan for the collaborating organization;
5. a biographical sketch and other support listing for all key personnel;
6. evidence of approval, by accredited institutional review boards, for the use of human or animal research subjects, if they are to be used;
7. a checklist page for Public Health Service grants.
D. Indirect Costs
All proposals must include the University's negotiated indirect cost rate for the type of project involved. Any variances from the approved rates must be approved by the University of California President. Current indirect cost rates are published by the Office of Research Administration. Informal discussions with prospective sponsors must include discussion of the University's applicable indirect costs.
A. Principal Investigator
It is the responsibility of the principal investigator to ensure that each submitted budget is complete, accurate, and current, and that the submitted cost estimates are reasonable and factually substantiated.
B. Department Chair or Organized Research Unit Director
It is the responsibility of the department chair or organized research unit director to ensure that adequate space and facilities are available for the principal investigator to carry out the proposed research.
C. Office of Research Administration
It is the responsibility of the Office of Research Administration to advise departments initiating proposals of any specific or agency requirements, to advise on the preparation of proposals, and to approve and formally submit the completed proposal to the agency.