Research Overhead and Indirect Costs Procedures – May 31, 2010
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RESEARCH OVERHEAD AND INDIRECT COSTS
PROCEDURES
Procedure
Type:
Management
Initially
Approved:
May 31, 2010
Procedure
Sponsor:
Provost and VP,
Academic
Last
Revised:
May 31, 2010
Administrative
Responsibility:
AVP, Research,
Scholarship and
Community
Engagement
Review
Scheduled:
April 2025
Approver:
Executive Leadership Team
A.
PROCEDURES
1.
INDIRECT COSTS RECEOVERY RATES AND PROCEDURES
1.1
Overhead to cover Indirect Costs at the rates set out below must be included in
any research project budget, except when expressly prohibited by the granting
organization.
a.
Research Contracts: Minimum of 30% of total project costs.
b.
Research Grants: Minimum of 15% of total project costs (0% for SSHRC,
NSERC, and CIHR).
1.2
All external Grant applications, Research Contracts, technical service agreements,
flow through contracts, and agreements for clinical trials require the signature of
the Associate Vice-President, Research, Scholarship and Community
Engagement (AVP, RSCE), in order to verify that Indirect Costs will be recovered
in accord with the Policy.
1.3
Indirect Costs recovered as set out above (excluding the Indirect Costs allotment
received in relation to Tri-Council Grants) shall be allocated in the following
manner:
Non-Departmentalized Faculty
Departmentalized Faculty
Research Overhead and Indirect Costs Procedures – May 31, 2010
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Where there is no principal investigator (PI), this percentage goes to the principal
unit.
1.4
Sponsored research involving co-investigators, principle investigators with joint
appointments or other similar arrangements will be split between individuals and
units in a manner that reflects the division of work. This division will be identified
at the proposal stage.
1.5
Indirect Costs recovered and distributed in the manner outlined above will be
managed by the Office of Research Services.
a.
Recipients will be informed on a regular basis of their Overhead Account
balance.
b.
Balances must be expended by fiscal year end. Any balance remaining
will be used to offset Research Services Indirect Costs.
c.
Monies received too late in the fiscal cycle to expend by year end will be
spread between fiscal years.
d.
Unless otherwise specified by agency policy or in the signed contract,
funds stipulated as Overhead can only be expended as per the definitions
in this Policy.
B.
DEFINITIONS
(1)
Grant:
refers to funds that are awarded to the recipient(s) to enable the
performance of self-directed research, where there is no
contracted obligation for performance; there are no restrictions
on publication; and research results are owned by the creator(s)
in accordance with Mount Royal’s policy on Intellectual Property.
(2)
Indirect Cost:
means the central, faculty, departmental and/or institute cost that
Mount Royal incurs to support research but that is not
attributable to specific research projects. Examples include but
are not limited to: the provision of institution facilities; space;
accounting; payroll and personnel services; janitorial services;
and the use of equipment. Mount Royal uses the criteria
established by the federal Indirect Costs Program as the
baseline (
http://www.indirectcosts.gc.ca
). This definition can
only be overridden by specific contract language.
(3)
Overhead:
means the amount set out in a research budget to cover the
Indirect Cost associated with a specific research project
(4)
Policy:
means the Research Overhead and Indirect Costs Policy
(5)
Research Contract: means a sponsorship where the sponsor requires specific
deliverables; owns, has preferential use of, or is able to restrict
access to, the research results by others; and can delay and/or
can exercise control over publication
(6)
University:
means Mount Royal University
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C.
RELATED POLICIES
•
Intellectual Property Policy
•
Research Overhead and Indirect Costs Policy
D.
REVISION HISTORY
Date
Description of
Change
Sections
Author
Approver
05/31/2010
NEW