Penn State Indirect Cost Rate Agreement

In accordance with federal regulations, rates are expressed as a percentage of the modified total direct cost (MTDC) and, according to the uniform Guidance 200.1 CFR 200.1: Source: www.controller.pitt.edu/cost-accounting/rate-information/ A summary of current Penn State rates can be found here. For more information, visit the R and R D. Other resources can be find here. The Fringe Benefit Rate (Tuition Remission) student degree is a composite package, which is the average scholarship and health insurance fee among all graduates. The actual DHHS approval rate is 178% for GJ 2016, but administratively, the university has agreed to use 50% for all sponsored project proposals. This measure is reviewed annually by the university administration and may evolve in the years to come. The difference between the 50% and 178% rates can be used for cost-sharing purposes if necessary under the terms of the agreement. For fiscal year 2016 and beyond (until the amendment), the difference between 50% and the proposed 178% can be used for cost-sharing purposes if the terms of the agreement require it. Source: www.controller.pitt.edu/cost-accounting/rate-information/ For more details, please see the link to the negotiated collective agreement: www.research.psu.edu/osp/documents/rates/FA-Current. The principles set out in the single guideline are used to determine the research and development rates for federal and non-federal projects: the auditor should develop the budget based on where the expected costs are spent on and off campus. With respect to the allocation of expected costs, the auditor distributes to third parties, free of charge, the share of direct salaries and salaries (including possible cost-sharing) outside the campus. If the salary and salaries that must be generated off-campus are higher than the campus salary and salaries, the negotiated campus exterior applies to the entire project.

More detailed examples can be found in Q4 of the R and R D. Sponsored premiums should recover all of the research and development costs, except as shown below. If the fee is not recovered by a sponsor, these fees will not be transferred to other sources of income, such as tuition, foundations or discretionary funds. On campus refers to university buildings regardless of the situation; all leased or leased properties in Oakland and elsewhere in Allegheny County for which rent is not directly charged by the sponsored premium; and University had buildings on the regional campuses of Bradford, Greensburg, Johnstown and Titusville. The use of indirect cost rates on campus excludes any direct perception of facility costs for the funded project. “MTDC refers to all direct treatments and treatments, ancillary services, applicable supplies and supplies, services, travel and subcontracting and outsourcing up to the first 25,000 U.S. dollars of each outsourcing or outsourcing (regardless of the duration of the outsourcing and outsourcing). MtDC excludes equipment, capital expenditures, patient care costs, rental fees, study assignments, scholarships and scholarships, assistance to participants and the share of each sub-price and subcontracting of more than $25,000.