603 Sponsored Grants and Contracts
Funds from sponsored grants and contracts administered through the University are subject to the regulations of the granting agency and the University. Such funds are monitored by the Office of Grants and Contracts. See Appendix Q for the procedures for approval of a proposal for a sponsored grant or contract.
603.01 Indirect Cost
Indirect cost rates are established for the University and are periodically announced by the Provost. They are established for various categories of activity including: research, instruction and public service, both on and off campus.
Rates are based on modified total direct costs consisting of salaries and wages, fringe benefits, materials and supplies, services, travel and the first $25,000 of each subgrant and subcontract. These base costs do not include costs for tuition remission, participant support costs (e.g., student aid, stipends, dependency allowance, scholarships, fellowships); off-campus rentals/maintenance costs, and capital expenditures (equipment, alterations, renovations).
Each college should ensure that the indirect cost rate category utilized is consistent with the proposed activities contained in the grant/contract proposal. The Research Office will review all proposals to ensure this consistency.
The approved rates should be used in all grant/contract proposals except where indirect cost rates are limited by the sponsor, (e.g., U.S.D.O.E., Philanthropic Foundations, Agencies of the State of Georgia).
The Vice President for Research will determine the appropriate indirect cost rate to be applied to all proposals submitted to external funding sources. Any modifications in the appropriate rate for each proposed submission must be specifically requested in writing and approved by the Vice President for Research. Typically, any modification in such rate will be reflected in the department share of indirect cost recovered.