Research Policy Analysis and Coordination
Indirect cost recovery
Indirect costs — sometimes called overhead, facilities and administrative (F&A) costs, or shared expenses — are costs incurred in the conduct of externally sponsored research that are shared across a large number of projects as well as other functions of the University. Indirect costs include grant administrative services, lab operations and maintenance, depreciation and debt services taken on for new construction to provide researchers with modern facilities.
The university seeks to apply its federally negotiated F&A rates to all extramurally funded projects. These rate agreements are developed and negotiated based on Uniform Guidance (2 CFR 200), the federal government's regulation that provides cost principles for federal awards.
Contact: Michael Kusiak at firstname.lastname@example.org or (510) 987-0659.
Overview on the federal costing principles and concepts that inform how universities seek to recover the full costs of research.
What's the difference between Modified Total Direct Costs, Total Direct Costs, and Total Costs? How do federal and non-federal sponsors approach indirect costs?
A description of UC-established rates for certain types of non-federal funding.
Information about the UC Rate to be used for human clinical trials.
Information about the UC Rate to be used when working with State of California agencies.
Information about indirect cost recovery for federal assistance under 2 CFR 200 (Uniform Guidance).
Information about indirect cost recovery when working with Agriculture Marketing Boards.
Chapter 8 of the Contract & Grant Manual provides background information and guidance on the application of indirect cost agreements and the process for indirect cost exceptions.