Guide to Services
- Research Administration
- OMB Circulars
- Institutional Data
- Financial Conflicts of Interest for PHS-Sponsored Projects
- Prepare a Budget
- Modify a Budget (Rebudget)
- Indirect Costs
- Assurances and Regulations
- Award Notification and Setup
- Progress Reports
- Close, Extend or Transfer an Award
- PI-Eligibility/Guest Scientist
- Frequently Asked Questions
- Commonly Used Acronyms in Research Administration
- Clinical Trials
- Subcontract and Vendor Contract Services
- Subaward Services
- Consulting Agreements
- Lease & Renovation Services
- Regulatory Affairs
- Human Resources
- Occupational Safety and Health
- Purchasing & Reimbursements
- Financial Reports
- Graphics & Communications
- Information Technology
- Technology Transfer & Commercialization
How Indirect Rates are Determined—Federally Funded Research
Effective Oct. 1, 2010, The Henry M. Jackson Foundation for the Advancement of Military Medicine, Inc. (HJF) was required by the government to make several changes to its indirect cost rate structure. The changes are necessary to convert to Cost Accounting Standards (CAS), as established under the Federal Acquisition Regulation.
Under the new CAS-compliant structure, HJF will apply overhead and company-wide general and administrative (G&A) rates to a value-added allocation base composed of all allowable direct costs, less subawards.
This allocation base includes equipment, rent, renovations and stipend expenses, which were excluded under HJF’s previous allocation method.
On-Site Rate (Research Conducted at USU)
For programs conducted at the Uniformed Services University of the Health Sciences (USU), an on-site overhead rate will be applied to all direct costs, less subawards. Under the value-added allocation method, a companywide general and administrative rate is applied to the on-site overhead base, plus the onsite overhead expense. An additional subaward rate is applied solely to any subaward expenses, if applicable.
Off-Site Rate (Research not Conducted at USU)
For programs conducted off-site, HJF’s companywide G&A rate will apply to all expenses, less subawards. An additional subaward rate will apply to any subaward expenses.
Privately Sponsored Research
For privately sponsored research, HJF negotiates financial and legal aspects of the proposed agreements. Indirect costs for these types of projects may be different than federally sponsored projects to cover costs that are incurred, but not included in, the federal rate and staff time involved in preparing the research agreements. In general, financial and administrative costs are added to the direct research costs and are paid by the sponsor.