{"id":16505,"date":"2017-04-21T10:12:50","date_gmt":"2017-04-21T14:12:50","guid":{"rendered":"https:\/\/www.upr.edu\/?page_id=16505"},"modified":"2019-03-08T11:26:45","modified_gmt":"2019-03-08T15:26:45","slug":"indirect-cost","status":"publish","type":"page","link":"https:\/\/www.upr.edu\/ac\/vicepresidencias\/vicepresidencia-de-investigacion-y-tecnologia\/office-for-research-compliance-and-integrity\/resources\/indirect-cost\/","title":{"rendered":"Indirect Cost"},"content":{"rendered":"

The Office of Management and Budget Circular A-21 defines\u00a0Facilities & Administrative (F&A) costs<\/strong> as the cost that are incurred for common or joint objectives and therefore cannot be identified readily and specifically with a particular sponsored project, instructional activity, or any other specific institutional project. F&A costs are synonymous with \u00abindirect\u00bb costs. At educational institutions, such costs normally are classified under the following indirect cost categories: depreciation and use allowances, general administration and general expenses, sponsored projects administration expenses, operation and maintenance expenses, library expenses, departmental administration expenses, and student administration and services.<\/p>\n

Circular<\/h3>\n

Circular R-1213-2A Indirect Costs Treatment of Facilities and Administrative Costs<\/a>–\u00a0Clarify specific aspects pertaining to the identification and assignment of facilities and administrative costs in all university federal awards (pass-through federal funds included)- 2 CFR 220 <\/a>(Section F.6.b(2)).<\/p>\n

Indirect Cost Agreements<\/h3>\n

The rates approved are for use on grants, contracts and other agreements with the Federal Government subject to the conditions in section III of each rate agreement:<\/p>\n

Mayaguez Campus: Indirect Cost Rate Agreement – 2018<\/a><\/p>\n

Medical Science Campus: Indirect Cost Rate Agreement – 2018<\/a><\/p>\n

Rio Piedras Campus: Indirect Cost Rate Agreement – 2018<\/a><\/p>\n

Cayey Campus: Indirect Cost Rate Agreement – 2018<\/a><\/p>\n

Humacao Campus: Indirect Cost Rate Agreement – 2018<\/a><\/p>\n

Administrative Board Certification<\/h3>\n

UPR Administrative Board Certification106 (2017-2018)<\/a>– amends the UPR Administrative Board Certification 36 (2009-2010)<\/a>. The 100% of the indirect costs will be assigned to the corresponding unit and will be used exclusively for projects that strengthen the research and additional external funds.<\/p>\n

To read these documents in PDF format you will need Adobe Acrobat Reader. You can access the following link<\/a>\u00a0or click on the following image to obtain it.<\/p>\n

\"\"<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"

The Office of Management and Budget Circular A-21 defines\u00a0Facilities & Administrative (F&A) costs as the cost that are incurred for common or joint objectives and therefore cannot be identified readily and specifically with a particular sponsored project, instructional activity, or any other specific institutional project. F&A costs are synonymous with \u00abindirect\u00bb costs. At educational institutions,…<\/p>\n","protected":false},"author":34,"featured_media":0,"parent":16247,"menu_order":10,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_themeisle_gutenberg_block_has_review":false,"footnotes":""},"class_list":["post-16505","page","type-page","status-publish","hentry","description-off"],"_links":{"self":[{"href":"https:\/\/www.upr.edu\/ac\/wp-json\/wp\/v2\/pages\/16505","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.upr.edu\/ac\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/www.upr.edu\/ac\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/www.upr.edu\/ac\/wp-json\/wp\/v2\/users\/34"}],"replies":[{"embeddable":true,"href":"https:\/\/www.upr.edu\/ac\/wp-json\/wp\/v2\/comments?post=16505"}],"version-history":[{"count":12,"href":"https:\/\/www.upr.edu\/ac\/wp-json\/wp\/v2\/pages\/16505\/revisions"}],"predecessor-version":[{"id":22398,"href":"https:\/\/www.upr.edu\/ac\/wp-json\/wp\/v2\/pages\/16505\/revisions\/22398"}],"up":[{"embeddable":true,"href":"https:\/\/www.upr.edu\/ac\/wp-json\/wp\/v2\/pages\/16247"}],"wp:attachment":[{"href":"https:\/\/www.upr.edu\/ac\/wp-json\/wp\/v2\/media?parent=16505"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}