Columbia University Indirect Cost Rate Agreement

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Darbhanga You will find the R&A rate corresponding to your proposal in the institutional factsheet. Costs incurred by institutions and administrations (R&A), also known as indirect costs, are different from direct costs, as they are necessary for the implementation of a grant-funded project, but are not specifically linked to that project. Expenses, such as incidental costs, grant managers` salaries, office equipment, laboratory and building maintenance costs, and other costs related to the common objectives of the supported project and the institution on which the project is carried out, fall into the category of R&A costs. Indirect costs of research are actual, current and necessary operational costs that support research but cannot be fully allocated to a research project. Support budgets should include all costs related to the success of the project. They should include an online calculation and narrative justification of all direct costs, such as salaries, ancillary costs, equipment and supplies, as well as indirect costs (also known as R&A or overheads). Note that administrative and clerical staff should generally not be included in grant budgets as direct costs. Direct invoicing of these costs is only appropriate if several conditions are met, including the ability to specifically identify the staff – and the integral services they have provided – to the project or activity. Cost sharing, sometimes referred to as matching, is a project cost defined in a financial aid proposal or budget that is not requested or reimbursed by a funding agency. Mandatory participation means that a funder requires this type of contribution as a prerequisite for award.

Voluntary cost-sharing is not required and/or is offered above the required thresholds. Download the M&A tariff tables for USC Columbia, the School of Medicine and the USC System Campus [pdf]. Researchers must recover indirect research costs for all research awards, contracts and agreements for industry- and government-sponsored research projects. PIs are encouraged to be advised by the Human Resources Department to determine the salaries of scientific staff, including Doctoral and post-doctoral students.. . . .