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Policy Statement:
In keeping with indirect cost recovery rates negotiated with the
Department
of Health and Human Services, acting on behalf of the federal
government,
and fiscal policies of the federal Office of Management and Budget,
Wichita
State University (WSU) is obligated to charge indirect costs on all
University
contracts where services are provided to external entities,
individuals,
agencies and businesses, including those negotiated on behalf of WSU
laboratories,
offices, and other facilities (WSU Service Centers) that provide such
services
for fees. The budgets of said WSU Service Center contracts for
services
should clearly indicate the indirect costs that are being charged at
the
federally negotiated rate and the amount of indirect costs that are
being
shared, if appropriate. The Office of Research Administration
(ORA),
which monitors such budgets, is responsible on behalf of the Provost
and Vice President
for Academic Affairs and Research for maintaining compliance with
federal
regulations relating to indirect costs.
Since indirect costs are charged in part to recover expenses associated with the use of WSU buildings, utilities, and equipment, WSU service centers are required to budget a minimum of 10% of direct costs in all research, service, and training programs for the recovery of indirect costs. These costs will be recovered by ORA and placed in the appropriate WSU accounts that support the development and management of WSU's research and sponsored program mission through the redistribution of such funds to project directors, department chairs, and deans in accordance with the WSU policy entitled Sponsored Programs: Indirect Costs (Revised), effective July 1, 1989. Exceptions to the Service Center Indirect Cost Policy when necessary will be determined by the Provost and Vice President for Academic Affairs and Research.
Implementation:
This policy will be distributed to WSU Service Center directors for
implementation.
Effective Date:
October 1, 1997