Indirect Costs (F & A)

Indirect costs are the “intangible” costs of doing business with the university and include items such as heating and cooling of buildings that house grant activities, equipment used for grant purposes in addition to their normal use, library services, dean’s and department’s office expenses, etc. 

Indirect costs must be charged to all grants except those programs where they are not allowed.  According to our IDC agreement with the Department of Health and Human Services (DHHS), indirect costs are calculated as a percentage of all salaries and wages, “including vacation, holiday, sick pay, and other paid absences but excluding all other fringe benefits.”

Fringe benefits are calculated as a direct cost of grant activities. They are NOT included in indirect costs.  

UCA negotiates the IDC rate with the Department of Health and Human Services (DHHS). DHHS is the negotiating body for most predominately undergraduate institutions of higher education.

Our DHHS Representative is Joel McKenzie, (214) 767-3261.

Our current rate came into effect Jan. 24, 2014 and will expire June 30, 2019. 

Rates


  • On campus: 32.59%
  • Off campus: 20.05% – This rate applies to “all activities performed in facilities not owned by the institution and to which rent is directly allocated to the project(s).”

Different programs have different rules regarding indirect costs. Grant-seekers should speak with a Sponsored Programs professional to determine the indirect-cost rate that should be applied to a grant budget. 

Contact Us


Sponsored Programs
201 Donaghey Ave.
Torreyson West, Ste. 324
Conway, AR 72035
Telephone: 501-450-3451
Email: sponsoredprograms@uca.edu