No no. The same IDC rate approved at the time of awarding your award or contract will continue to apply, even if you and your researchers/trainees work 100% remotely. The reason the on-campus rate continues to be applied is that the research costs incurred by your sponsored search activity continue to be incurred off-campus, including contracts for the rental of buildings for your office and research space; permanent depreciation of infrastructure; and salaries, health insurance and other benefits for your collaborators in the research administration, support for the funding of the department and all other collaborators of the UT who will help you to carry out and manage your research without your grant / contract being directly invoiced to you. No no. M&A is calculated as a surcharge on selected direct costs, not as a fraction of the total subsidy. In short, the part that goes to the overhead is much lower than this rate implies. For example, when the R&A rate was 54.5% (for the three-year period starting in 2013), the average share of an NSF grant used for overhead was 22.4%. Organized research refers to all research and development activities that are budgeted and billed separately, including sponsored and academic research activities and research training activities. Education refers to the education and training activities of the institution (with the exception of research training), whether offered for a diploma or certificate or on a non-credit basis and whether they are offered through regular academic departments or separate departments such as a summer school department or an extension department. All other exceptions to these R&A rates require a waiver statement, approved by the Vice President of Research. If the trip is approved by the sponsor, the university`s travel procedures should be followed.

Travel expenses should be budgeted based on hourly accommodation and meal rates, Texas Comptroller reimbursement rates for miles, and an estimate of the cheapest unlimited accommodation class for fares (HBP Part 11). 6.3 As soon as they are linked in a bid report, in a proposal budget or in a notice of award, mandatory and voluntary cost-sharing funds must be audited in accordance with government rules and fully recorded in the accounting records. The services in kind of third parties do not require an accounting reservation in the accounting system of the U. T. System. However, appropriate records must be kept to demonstrate that the obligation of full cost-sharing has been fulfilled. The effort obligation must be certified as part of the time and workload certification process for mandatory and voluntary cost sharing. Project budgets should include all costs necessary to achieve the objectives of the proposal or agreement.

These costs are considered either direct or indirect costs: subcontractors at the University of Texas at Austin should use federally negotiated R&A agreements in effect at their institutions, unless it is a public or legal restriction of the main sponsor. If there is no approved cost agreement and there is no policy published by the sponsor, the university accepts the following R&A rates: The R&A rate is the result of dividing the university`s indirect cost pools (or ignored) by the direct costs and cost share of all research and other sponsored activities. The university`s overhead costs include: depreciation of buildings, equipment and capital improvement, operating and maintenance costs, libraries, general, departmental, student and sponsored administration. The methods used for this calculation are described in Annex III, Part 200, of the Uniform Guidance – Indirect (F&A) Costs Identification and Assignment, and Rate Determination for Institutions of Higher Education (2 CFR 200 Appendix III). Ancillary services are the direct costs of a funded project (ยง200.431). They are budgeted as a percentage of salaries and salaries and entered separately in the budget. . . .