These items are subject to Indirect Costs (IDCs).
- Salaries & Wages
- Fringe Benefits
- Materials & Supplies
- Professional Services
- Travel
- First $25,000 of a subaward.
*This can vary according to the sponsor. Be sure to check the request for proposals for budget specifications.
These items are not subject to Indirect Costs (IDCs).
- Equipment (>$5,000)
- Capital Expenditures
- Participant Support Costs (i.e., student scholarships, student tuition waivers, student stipends, etc.)
- Rental Costs (i.e., an office space)
*This can vary according to the sponsor. Be sure to check the request for proposals for budget specifications.
What Are Indirect Costs?
Indirect Costs (IDCs) are expenses that are not directly attributable to a specific sponsored project but are necessary for the overall operation of an institution and the performance of sponsored activities. These costs support the infrastructure and administrative functions that enable research and other sponsored programs to be carried out effectively. Examples include:
- Building Depreciation
- Maintenance of Buildings
- Utilities
- Accounting Services
- Departmental Administration
- Purchasing
Indirect Cost (F&A) Rate Agreement (Federal Awards)
Cognizant Agency on behalf of the Federal Government:
Department of Health and Human Services (HHS)
Arif Karim, Director - Cost Allocation Services
Olulola Oluborode, HHS Representative, P: 214-767-3261
Rate Agreement beginning 07/01/2023 and negotiated with DHHS, Dated 08/17/2023 (expires 06/30/2027): Document
- Current Rate = 40.00% - On Campus - All Programs (expires 06/30/2027)
- Current Rate = 8.00% - Off-Campus - All Programs (expires 06/30/2027)
You can access the Indirect Cost Waiver Form here.
This must be completed before submitting the proposal to allow the Office of Sponsored Programs (OSP) and other relevant parties to review and either approve or deny it. If you encounter any issues accessing or completing the form, please contact us at [email protected].