CONTRACT AND GRANT MANUAL
Chapter 8 -- INDIRECT COST
Revised November 9, 1998
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  8-100 GENERAL POLICY

  8-200 AUTHORITY FOR ESTABLISHMENT AND APPLICATION OF INDIRECT COST RATES
  

  8-210 DUTIES OF THE PRESIDENT
  8-220 REGENTS' COMMITTEE ON FINANCE
  8-230 DELEGATION OF PRESIDENTIAL AUTHORITY

  8-300 COMPUTATION OF INDIRECT COSTS
  

  8-310 COLLECTION AND ANALYSIS OF DATA
  8-320 CATEGORIZATION OF COSTS
  
  8-321 Types of Sponsored Projects
  8-322 Overview of Indirect Cost Components
  8-330 INDIRECT COST COMPONENTS AND SUPPORTING DOCUMENTATION
  
  8-331 Use Allowances and Depreciation
  8-332 Interest on Debt
  8-333 Operation and Maintenance
  8-334 Library Expenses
  8-335 General Administration
  8-336 Departmental Administration
  8-337 Sponsored Projects Administration
  8-338 Student Services
  8-340 ALLOCATION OF INDIRECT COSTS

  8-400 NEGOTIATION OF INDIRECT COST RATES
  

  8-410 COGNIZANT AGENCY NEGOTIATION
  8-420 INDIRECT COST RATE TYPES
  
  8-421 Lump Sum
  8-422 Predetermined
  8-423 Fixed with Carry-Forward
  8-424 Provisional
  8-425 Post-Determined or Final Rates

  8-500 IMPLEMENTATION OF RATE AGREEMENT
  

  8-510 MODIFIED TOTAL DIRECT COST BASE FOR INDIRECT COST CALCULATION
  8-511 Equipment and Capital Expenditures
  8-512 Patient Care Costs
  8-513 Tuition Remission
  8-514 Rental Costs
  8-515 Scholarships and Fellowships
  8-516 Subawards under Grants, Cooperative Agreements, and Contracts
  8-520 APPLICABLE RATES BASED ON PROJECT TYPE, LOCATION AND EFFECTIVE PERIOD
  8-521 Project Type
  8-522 Project Location: On or Off Campus
  8-523 Effective Period
  8-530 APPLICABLE RATES FOR MULTI-CAMPUS AWARDS
  8-540 APPLICABLE RATES FOR CAMPUS-LAB AGREEMENTS
  8-550 APPLICABLE RATES FOR UNIVERSITY EXTENSION AWARDS

  8-600 EXCEPTIONS TO APPROVED INDIRECT COST RATES
  

  8-610 DUTIES OF THE PRESIDENT
  8-620 DELEGATION OF AUTHORITY TO APPROVE EXCEPTIONS TO APPROVED INDIRECT COST RATES
  8-630 GENERAL REQUIREMENTS FOR EXCEPTIONS
  8-631 Duties and Fairness
  8-632 Class and Individual Exceptions
  8-633 Sponsor Policy
  8-634 Campus Vital Interest
  8-635 Indirect Cost Reductions and Cost Sharing
  8-636 Administrative Fee or Institutional Allowance in Lieu of Indirect Costs
  8-637 Intellectual Property Provisions and Indirect Cost Exceptions
  8-638 Indirect Cost Rate Exceptions and University Administered Programs
  8-639 Retroactive Indirect Cost Exceptions for Overdrafts, Sponsor Default, or Disallowed Costs
  8-640 RESPONSIBILITY FOR INDIRECT COST RATE EXCEPTIONS
  8-650 EXCEPTION PROCEDURES
  8-660 APPLICABILITY AND DURATION OF APPROVED EXCEPTIONS

  8-700 BUDGETING AND RECOVERING INDIRECT COSTS
  

  8-710 INDIRECT COST RATES IN PROPOSALS
  8-720 INDIRECT COST RATES IN AWARDS
  8-721 Changes in Direct Cost Expenditures (Cost-Reimbursement Type Awards)
  8-730 INDIRECT COST RATE CHANGES AFFECTING IN-PLACE AWARDS
  8-731 Awards Transferred from Other Institutions
  8-732 Moves from Off-Campus to On-Campus
  8-740 REPORTING INDIRECT COST RATES

  8-800 USE OF INDIRECT COST RECOVERY
  

  8-810 RECOVERY FROM FEDERAL AWARDS
  8-811 Garamendi Projects Funding
  8-812 "Off-the-Top" Overhead Fund
  8-813 University Opportunity Fund
  8-814 General Fund Allocation
  8-820 RECOVERY FROM STATE AWARDS
  8-821 Contracts and Grants Funded 100% From State Funds
  8-822 State Contracts and Grants Funded 100% From Federal Funds
  8-823 Contracts and Grants Funded Partially By Federal Funds and Partially by State Funds
  8-830 DOE LABORATORIES' MANAGEMENT FEE
  8-840 RECOVERY FROM PRIVATE AND LOCAL GOVERNMENT AWARDS
  8-850 REPORTS ON CAMPUS INDIRECT COST RECOVERY
  8-851 Report on Vital Interest Exceptions
  8-860 DISPOSITION OF INDIRECT COST RECOVERY -- SUMMARY CHART

  8-899 RELATED UNIVERSITY REFERENCES

  EXTERNAL REQUIREMENTS--FEDERAL
  8-F01 OMB Circular A-21, Cost Principles for Educational Institutions
  8-F02 Federal Acquisition Regulation, Subpart 42.7, Indirect Cost Rates

  EXTERNAL REQUIREMENTS--STATE
  8-S01 State Administration Manual, Sections 8752.1 and 8758
  8-S02 Memorandum of Understanding for Disposition of Receipts from Overhead
  8-S03 State Government Code Section 15820.21 (Garamendi Projects Financing)

  UNIVERSITY REQUIREMENTS
  8-U01 July 28, 1993 Memo to Accounting and Budget Officers