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Oregon State University Indirect Rate Agreement

Record accounting transactions that redistribute a portion of the university`s research and development cost hedging revenue to the Chancery. Off-campus Definition: An off-campus rate applies to projects that are not owned by the university or operated by the university, which includes institutional rental fees as direct expenses and which cover more than 50% of project salaries and salaries for rental institution efforts. Facilities – Administrative (R-D) Cost Recovery: funds received from an authorisation agency to reimburse an institution for overhead costs incurred by sponsored agreements. The main source of funding for these agreements is the federal government. What happens if the sponsor`s research and development rate is limited to a lower rate than the UO? The following appendix illustrates the registrations in the institute`s and the Chancery`s accounting documents for the collection, receipt and distribution of claims for research and development costs. The figure contains the types of funds and account codes used for each booking. The fully negotiated UO research and development rate must be applied, unless the Agency has a published directive on the limitation of research and development. Off-Campus – The off-campus rate applies to sponsored projects in institutions that are not in possession or lease, or where the rental of an institution is directly assigned to the project as a direct authorized cost. When a project takes place both on and off campus, the budget should be allocated with the appropriate rate applied to each party. The OSU has found that such a distribution is warranted when it is a period of activity of 90 consecutive days or more, which is a departure from campus facilities. If activities are included in a sponsored project proposal on the following sites and buildings, you can use the off-campus rate: include the off-campus rate in the budget: projects proposing the use of an off-campus fee in the budget must obtain prior authorization from the SPS by completing the F-A Exception and Off-Campus Determination form at least five business days before the deadline for submitting offers in your SPS Pre-VP and transmitting it to the SPS Pre-Award SPA. Includes federal and federal passport grants, cooperation contracts and contracts not awarded by the Department of Defense (DOD).

Negotiated rates take into account the facilities and administrative costs associated with sponsored projects, including public service activities funded by the U.S. Department of Agriculture (OSU only). A proposed rate for each institution is determined from a review of the institution`s facilities and administrative costs in accordance with CIRCULAR OMB A-21 and is regularly renegotiated with the federal government, usually every three to five years. The recovered research and development costs have a significant impact on the university as a whole`s ability to develop and develop research capacity, infrastructure and services; and as such, it is very important that individual projects calculate the rate of R and D comprehensive and appropriate, as required by our agreement negotiated by the Confederation. Calculate the amount of research and development expense reimbursements for each sponsored agreement. When an agency has a published directive, including a limited research and development rate below the current research and development rate negotiated by the University of Oregon Confederation, and the Agency does not set the Agency`s application rate, the Agency`s restricted R and D rate is applied to total direct costs (TDC). MTDC refers to all direct treatment, ancillary services, applicable supplies and supplies, services, travel and subcontracting and subcontracting up to the first $25,000 of each subcontracting or subcontracting (regardless of the duration of the subcontracting and subcontracting). The MTDC excludes equipment, capital expenditures, patient care costs, rental fees, study assignments, scholarships and scholarships, assistance fees to participants and the share of each subcontractor and contracts under $25,000.

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