To comply with federal indirect cost regulations and the Colleges and Universities
Rate Agreement for Wichita State University.
Policy
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 and Technology Transfer (RTT), which monitors
such budgets, is responsible 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 RTT 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 Vice President for Research and Technology
Transfer.
Implementation
This policy will be distributed to WSU Service Center directors for implementation.
