Indirect Cost Pool Guidelines

The purpose of these guidelines is to describe the indirect cost system at UCAR. These guidelines cover clarification of direct or indirect charging of allowable costs, description of the cost flowdown methodology, summarization of the respective cost pools and allocation bases, description of the budget and rate development process, identification of the cognizant audit agency for rate approval, clarification of the use of rates prior to formal approval, guidance for budget execution, and submission of the actual rates and variances. The recovery of indirect costs is consistent with standard practices employed by non-profit organizations that perform government-sponsored research. OMB Circular A-122, Cost Principles for Nonprofit Organizations, is the primary federal regulation governing UCAR cost practices.

II. GLOSSARY

Actual Rate

An indirect cost rate calculated based on actual costs and actual recovery applicable to a specified past period. An actual rate is not subject to adjustment.

Allocation

The assignment of an item of cost, or a group of items of cost, to one or more cost objectives. This term includes both direct assignment of costs and the reassignment of a share of costs from an indirect cost pool.

Casual Employee

An employee who either works on call (occasional and irregular hours) or is a Student Assistant working up to 20 hours per week during the school session and up to full-time during school breaks (Appointment Code C).

Cognizant Audit Agency

The Federal agency responsible for negotiating and approving indirect cost rates on behalf of all Federal agencies. The National Science Foundation (NSF) has been designated the cognizant audit agency for UCAR.

Computing Service Center (CSC)

A system established within the framework of a "Specialized Service Center" in OMB Circular A-122 to distribute division scientific computing support costs to a division's program in an equitable, efficient way.

Direct Cost

A cost that can be identified specifically with a particular final cost objective, i.e., a particular award, project, service, or other direct activity of the organization.

Entity General and Administrative (G&A) Rate

An indirect cost rate for a specific UCAR entity. Each entity generally will have only one G & A rate; however, beginning in fiscal year 1994, UCP has calculated two G&A rates. One rate is applicable to work performed at the Boulder site, and one rate is applicable to work performed off-site.

Equipment

Tangible, non expendable personal property charged directly to the award with an acquisition cost of $5,000 or more per unit and a minimum useful life of one year or more to UCAR. However, lower limits may be established if so specified in a sponsor agreement.

Expensed Payroll

Salaries and wages paid for time worked; excludes salaries and wages paid for non work time, e.g., holidays, vacation, sick leave, paid time off (PTO), etc

Final Cost Objective

A cost objective which has allocated to it both direct and indirect costs, and, in the contractors accumulation system, is one of the final accumulation points. (definition per CAS, Chapter 9.07)

Fixed Rate With Carry Forward Provision

An indirect cost rate applicable to a specified current or future period, usually the organization’s fiscal year. The rate is based on an estimate of the costs to be incurred during the period. The difference between the estimated costs used to establish the rate and the actual costs of the fiscal year covered by the rate is carried forward as an adjustment to the rate computation of a subsequent period.

General Purpose Equipment

Equipment which is used for other than research, medical, scientific or technical activities, whether or not special modifications are needed to make them suitable for a particular purpose.

Indirect Costs

Costs that are incurred for common or joint objectives, cannot be readily identified with a particular final cost objective, and are treated consistently with other costs incurred for the same purpose in like circumstances. They are costs that benefit more than one final cost objective, and must be allocated equitably to each benefiting cost objective. Indirect costs are reimbursed based on an organization’s approved indirect cost rates.

Indirect Cost Pool (ICP)

Grouping of incurred costs identified with two or more cost objectives, but not identified specifically with any final cost objectives. Each grouping constitutes a pool of expenses that are of like character in terms of the functions they benefit and in terms of the allocation base which best measures the relative benefits provided to each function.

Indirect Cost Proposal

The documentation prepared by an organization to substantiate its claim for the reimbursement of indirect costs. This proposal provides the basis for the review and negotiation leading to the establishment of the organization’s indirect cost rate. The Indirect Cost Proposal prepared for UCAR is submitted to NSF, its’ cognizant audit agency, on an annual basis.

Indirect Cost Rate

A ratio, expressed as a percentage or dollar unit value derived via the allocation of the allowable indirect expenses to an appropriate base (e.g., Modified Total Direct Cost (MTDC), gross assignable square footage, expensed payroll, etc.) Calculation of the rate is as follows: Indirect Cost Pool / Applicable Allocation Base = Indirect Cost Rate

Indirect Cost Variance

The difference between the actual cost of an indirect cost pool and the indirect cost recovery for a fiscal year. Indirect cost variances, either positive (over recovery) or negative (under recovery) are carried forward to the next "rate determination fiscal year" for adjustment of that year’s rate. For example, FY2009 variance is carried forward as an adjustment to the FY2011 rate computation.

Intergovernmental Personnel Assignment (IPA)

An agreement between UCAR and an U.S. government agency used to assign a government employee to work at UCAR, or to assign a UCAR employee to work for a government agency.

Modified Total Direct Cost (MTDC)

MTDC is total direct costs less the cost of equipment, less participant support costs, less interagency personnel agreements, less the amount in excess of $25,000 per fiscal year expenditures on each purchase order or subcontract, less fully loaded facility use and GAU chargebacks.

Non-work Time

Paid absences including holidays, vacation, sick leave, paid time off (PTO), jury duty, educational time, and facility shutdown.

Off-site Rate

Entity G&A rate in UCP applicable to salary and benefits of employees who are not located on-site.

Participant Support Costs

Participant support costs are direct costs for items such as stipends or subsistence allowances, travel allowances, and registration fees paid to or on behalf of participants, trainees, or speakers (but not employees), in connection with meetings, conferences, symposia, or training projects. These costs are allowable as direct costs with prior approval of the awarding agency. Participant support costs shall be generally excluded from the MTDC base (per A-122, Attachment B, paragraph 34; Attachment A, paragraph D.3.f).

Special Purpose Equipment

Equipment which is used primarily for research, medical, scientific or technical activities. Capital expenditures for special purpose equipment are allowable as a direct cost. Scientific computing equipment used primarily for research is considered special purpose equipment.

UCAR Entity

A UCAR Entity is an activity or group of activities under single organizational management that requires a separate indirect cost rate. UCAR entities are the National Center for Atmospheric Research (NCAR) and the UCAR Community Programs (UCP).

Vacation Liability

Vacation accruals, earned in accordance with UCAR’s policy, less vacation hours used.

Vacation Used

Vacation hours taken.

III. CHARGING GUIDELINES

OMB Circular A-122 provides principles to be applied in establishing the allowability of certain items of costs. The principles stated in OMB Circular A-122 apply whether a cost is treated as direct or indirect. This section provides charging guidance on direct or indirect treatment of costs at UCAR. Costs are categorized by expenditure classification.

Cost Description	Guidelines
LABOR COSTS
General: Executive Officers of the Corporation	Executive officers of the corporation typically charge their time to an indirect cost pool. They may, in some circumstances, charge time for research to a direct scientific program. Directors should charge direct time spent on specific science or facility programs, whether time is spent on research or administrative activities. Time spent that cannot be identified with specific direct programs, i.e., benefits multiple programs, should be charged indirect.
Scientists and Scientific Technical Support Staff and Computing Support Staff	Charge direct. Time spent that cannot be identified with a specific direct program or final cost objective should be charged indirect. For Computing support staff in divisions with Computing Service Centers (CSC), if unable to charge direct, charge to your CSC.
Administrators, Administrative Assistants, clerical	Charge direct for administrative positions that support a specific program, project or scientific section. Any work that involves general administrative tasks, which are not readily identified with specific direct programs, i.e., benefits multiple programs, should be charged indirect.
Bid and Proposal Time	The cost of renewal of grants through subsequent proposals or applications should be charged direct to the grant or program funds. The preparation of a proposal to extend an existing/ongoing program into a new phase of work under a new contract is considered a renewal, as is the cost of preparing a technical proposal or implementation plan for future work within an existing multi-year contract. Time proposing for internal base programs should be charged to base funds, not Bid and Proposal. Time spent writing proposals for externally funded research that is not associated with existing/ongoing research should be charged indirect to bid and proposal.
Activities Associated with Administrative Committees, (e.g., UMC, Directors Committee), Meetings, and Conferences, Employee Morale, Corporate Information Seminars, Training or Professional Development Seminars, EAC events, Leadership Academy	Charge direct where the employee spends the majority of his/her time. If the employee typically charges his/her time to an indirect cost pool, charge indirect. These activities represent responsibilities and duties for all employees of UCAR and may be part of each person’s job whether the job is scientific, scientific support, or administrative in nature.
Incentive Awards	Charge direct to the project where the award activity occurred. If the employee typically charges his/her time to an indirect cost pool, charge indirect.
Cost Description	Guidelines
NON LABOR COSTS
Materials and Supplies: Materials and Supplies	Letterhead paper, data processing supplies, books and subscriptions, business cards, software and other materials and supplies should be charged direct for staff on direct programs. Indirect charge for staff whose time is charged to the indirect cost pool.
Furniture	Charge direct, where possible, to the project where the employee spends the majority of his/her time. Indirect charge for indirect cost pool staff, or if the furniture is for multiple projects. General-use furniture for lobbies or reception areas should be charged indirect.
Copy Machines, Fax Machines and Other General Use Equipment < $5K	Charge direct if for a single cost objective. If for multiple cost objectives, charge to an indirect cost pool. A division or program may choose to reimburse use by others by charge backs to other programs (i.e., many copy machines have the capability to track usage.)
PC/Mac Workstations < $5K	Charge direct to the project where the employee spends the majority of his/her time. Indirect charge for staff whose time is generally charged to an indirect cost pool.
Purchased Services: Rental of Copy Machines, Fax Machines, and Other General Use Equipment	Charge direct if for a single cost objective. If for multiple cost objectives, charge to indirect cost pool.

Administrative Software	Follow equipment and maintenance charges listed above. Software and site licenses that are purchased for all staff should also be charged to the division or program’s indirect cost pool or CSC.
Long Distance Telephone Calls, Faxes	Charge all long distance calls, international and domestic, direct where possible. Long distance calls not readily identifiable to a specific project charge indirect. Telephones should be charged where the employee spends the majority of his or her time.
Postage, Express Mail, Freight	Charge direct if for a specific project or program. If for multiple projects or programs, or for an activity that cannot be identified with a direct program, charge indirect.
Cost Description	Guidelines
Registration Fees for Training or Professional Development Seminars/Workshops	Charge direct. If the staff member taking the workshop spends a majority of his/her time in an indirect cost pool, charge indirect.
Temporary Staff	Charge direct if for a specific project or program. If for indirect cost pool activity, charge indirect.
Travel: Scientific/Administrative Travel, including registration fees	Charge direct if for specific and existing/ongoing project(s) or program(s). If the trip cannot be identified with a single cost objective, charge to the appropriate indirect cost pool. Indirect charges associated with travel should generally be limited to staff who spend the majority of their time in an indirect cost pool. Registration fees should be charged where time and travel are charged.
Equipment >$5K
Please Note: Purchase of equipment >$5K in an indirect cost pool is unallowable. Acquisition of equipment for indirect cost-related activities is normally paid for through corporate debt financing. Depreciation and the interest cost are charged back to the indirect cost pool. This applies to all equipment listed below.
Copy Machines, Fax Machines, and Other General Use Equipment	Charge direct when the primary or exclusive use of the equipment is for scientific purposes. Purchase of equipment >$5K in an indirect cost pool is unallowable. Acquisition of equipment for indirect cost-related activities is normally paid for through corporate debt financing. Depreciation and the interest cost would then be charged back to the indirect cost pool.
PC/Mac Workstations and Other Equipment	Same as above. Charge to specific project or program or where an employee using equipment charges majority of their time.
Renovations and Remodeling < $5K	Charge direct. If work is for divisional/program administrative activity or general use area, charge indirect.
Renovations and Remodeling > $5K (Capital Renovations)	Charge direct only. Capital renovations > $5K for general use are unallowable in an indirect cost pool unless approved by the sponsoring agency through the budgeting process.
Repairs	Charge to Facilities Cost Pool.

IV. INDIRECT COST FLOWDOWN

The Benefits Cost Pool is allocated to all expensed payroll costs regardless of whether the payroll cost is a direct cost or in one of the indirect cost pools. Figure IV-A (following) is a graphic presentation of the flowdown of UCAR’s indirect cost pools after the benefits cost allocation is made to the expensed payroll. At the top of the indirect cost flowdown is the Communications Cost Pool. The second level of indirect costs is the Facilities Cost Pool. The third level of indirect costs is the UCAR G&A Cost Pool. The final level of the indirect cost flowdown is the Entity G&A Cost Pool.

V. INDIRECT COST POOL COMPOSITION AND ALLOCATION BASE

This section will describe each cost pool’s elements and the respective allocation base.

A. Benefits Cost Pool

Elements in Cost Pool

Beginning in Fiscal Year 1997, two benefit rates are in effect. A full benefit rate is applied to expensed payroll of regular employees and a reduced benefit rate is applied to wages of casual employees.

Pool components allocated to total expensed payroll, including casual wages include the following:

Employer share of FICA (A)

Travel accident insurance (A)

Unemployment insurance (A)

Worker’s compensation insurance (A)

Wellness seminars and programs beneficial to the entire staff (A)

Employer cost of the bus pass program (Eco-pass) (A)

Consulting services for retirement and investment (A)

Variance carryforward (A)

Pool components allocated to regular employee expensed payroll only include the following:

Employer share of medical and dental plan (B)

Group life insurance (B)

Employer share of retirement plan (TIAA/CREF) (B)

Educational assistance (B)

Long-term disability insurance (B)

Severance (B)

Non-work time, including the following:

Vacation (B)

Holidays (B)

Sick leave (B)

Paid Time Off (PTO) (B)

Educational time (B)

Military duty (B)

Jury duty (B)

Facility shutdown and other non-work time (B)

Allocation Base

Employee benefits are allocated on the basis of expensed payroll. Note, expensed payroll excludes salaries paid for non-work time. Beginning in Fiscal Year 1997, two benefit rates are in effect. One benefit rate is applied to regular employee expensed payroll, and a reduced benefit rate is applied to casual employee wages. Benefits costs allocated to all employees are FICA, travel insurance, unemployment insurance, worker’s compensation, Wellness Program, free bus pass, consulting services, and the prior year variance carryforward. All other costs in the benefits cost pool are allocated based on regular employee expensed payroll.

Rate Computation

		Sum of (A) items above
Reduced benefit rate (All employees)	=	---------------------------------
		Total expensed payroll

		Sum of (B) items above
Increment for full benefit rate	=	--------------------------------------------------
		Regular employee expensed payroll

Full benefit rate = Reduced benefit rate + Increment for full benefit rate

B. Communications Cost Pool

Elements in Cost Pool

The Communications Cost Pool collects the costs necessary to operate data and voice communications services across UCAR and its entities.
The primary components of the Communications Cost Pool follow:

Network Engineering & Technology Section

Enterprise Services

Network Security

Management of Collocated Computing Facilities

Variance carryforward

Allocation Base

Allocation of the Communications Cost Pool is based on the headcount of Boulder-based staff by the entity. Allocation of communications costs are flowed down to the Facilities, UCAR G&A and entity G&A cost pools.

Rate Computation

		Communications Cost Pool
Communications rate ($ per headcount)	=	--------------------------------------
		Total Headcount

Figure V-A depicts the Communications flowdown to the UCAR entities based on headcount.

C. Facilities Cost Pool

Elements in Cost Pool

The Facilities Cost Pool collects the costs necessary to operate the various owned and leased physical facilities occupied by UCAR and its entities.
The primary components of the Facilities Cost Pool follow:

Building debt service

Building maintenance

Utilities

Lease costs

Facilities Administration

Engineering and Space Management

Custodial services

Move and remodel

Space Project Office

Logistic Services

Security Services

Conferences Services

Health, Environment and Safety

Allocation of Communications Cost Pool (Headcount)

Variance carryforward

Allocation Base

Allocation of the Facilities Cost Pool is based on the gross assignable square feet (GASF) of space occupied by the entity. Allocation of facilities costs are flowed down to the UCAR G&A and entity G&A cost pools and subsequently allocated to final cost objectives based on MTDC.

Rate Computation

		Facilities Cost Pool
Facilities rate ($ per GASF)	=	----------------------------
		Total GASF

Figure V-B depicts the Facilities flowdown to the UCAR entities.

D. UCAR Corporate General & Administrative Cost Pool

Elements in Cost Pool

The UCAR G&A Cost Pool consists of the functions central to managing the UCAR entities (NCAR and UCP/EO) and providing common business, financial, human resources, and information support services to two or more entities of the corporation. The UCAR G&A Cost Pool includes the following:

UCAR President’s Office

Vice President Finance & Administration

Internal Auditor/Special Projects

Vice President Corporate Affairs

Support for the Board of Trustees and Member Representatives

UCAR Communications

UCAR Government Affairs

Associate Vice President Business Services

Contracts & Sponsored Agreements

Office of General Counsel

Treasury Office

Budget & Financial Services

Information Technology

Human Resources

Health and Environmental Services

Transportation Services

Library Services

Community & Public Services

Employee Activities Committee (EAC)

UCAR Web Master

Allocation of Communications Cost Pool (Headcount)

Allocation of Facilities Cost Pool (GASF)

Variance carryforward

Allocation Base

The allocation base for the UCAR G&A cost pool consists of the MTDC of final cost objective plus the entity G&A cost pool, excluding the UCAR G&A allocation and prior year variance. Allocation of G&A costs are flowed down to the entity G&A cost pools and subsequently allocated to final cost objectives based on MTDC. For programs which are not associated with a specific entity, UCAR G&A is applied at the program level based upon MTDC.

Rate Computation

		UCAR G&A Cost Pool
UCAR G&A rate (% of MTDC)	=	--------------------------------
		Total MTDC*

* Total MTDC includes Total entity MTDC + entity G&A before UCAR G&A flowdown

Figure V-C depicts the UCAR G&A flowdown to the entities.

E. UCAR Entity General & Administrative(G&A) Cost Pools

Elements in Cost Pool

The UCAR entities (NCAR and UCP/EO) develop separate indirect general and administrative cost pools that are allocated to their scientific and support activities. The primary components of the entity G&A cost pools are:

Entity Administration (Director’s Office, Budget & Planning staff, etc.)

Lab, Division or Program Administration

Applicable Division Computing Service Center (CSC) charges related to administration

Bid and proposal costs

Allocation of Communications Cost Pool (Headcount)

Allocation of Facilities Cost Pool (GASF)

Allocation of UCAR G&A, i.e., the flowdown of UCAR Corporate G&A costs to the respective entity

Variance carryforward

Allocation Base

The allocation for the UCAR entity G&A cost pool is based on the MTDC of final cost objectives within each entity.

Rate Computation

		Total Entity G&A Cost Pool
Entity G&A rate (% of MTDC)	=	--------------------------------------
		Total Entity MTDC

The entity G&A is the lowest level of indirect flowdown and is allocated to the final cost objective.

VI. BUDGET/RATE DEVELOPMENT PROCESS

A. RESPONSIBILITIES:

Many staff, committees, and agencies are responsible for preparation, review, and approval of the ICP budgets and rates. The matrix in Appendix A displays responsibility for significant actions and tasks in the budget preparation process.

Responsibility of the agencies, committees, and functions are described below:

Audit and Finance Committee (A&FC): Reviews UCAR’s indirect cost pool budgets and rates after submission.

UCAR President’s Council (PC): Provides initial overall guidelines for the development of the budgets and rates for the forthcoming fiscal year. Guidance may include:

A. Anticipated salary increase factors
B. Inflation considerations
C. Organizational realignments
D. Prescribed budget target levels
E. Proposed or contemplated fringe benefit changes

The President’s Council also approves the UCAR budgets and rates to be submitted to the National Science Foundation.

Business Management Working Group (BMW): Reviews operational and procedural issues caused by changes in UCAR policy, contractual requirements, and/or government regulations.

UCAR Director of Budget and Finance: UCAR’s primary point of contact with NSF on ICP budget, rates, and related negotiations.

UCAR Budget Office: Coordinates overall rate development process. Communicates President’s Council guidelines and schedules to ICP budget focal points. Coordinates activities of ICP budget focal points to meet established schedules. Consolidates ICP budgets and rates for presentation to appropriate review groups. ICP budget primary focal point for Benefits, Communications, Facilities, and UCAR G&A indirect cost pools.

ICP Budget Focal Points: Focal point for development of ICP budgets and rates for respective entity or cost pool as well as providing MTDC and salary base estimates for the respective entity or pool. Responsible for securing appropriate internal approval of budgets and rates to be presented to UCAR review groups. Maintain communication and coordination with other ICP budget focal points due to interdependence of ICP budgets and rates. The following are the ICP budget focal points for each pool:

Indirect Cost Pool	Focal Points
Benefits Cost Pool	UCAR Budget Office (Human Resources) Director
Communications Cost Pool	UCAR Budget Office/NCAR Budget & Planning
Facilities Cost Pool	UCAR Budget Office
UCAR G&A Cost Pool	UCAR Budget Office
NCAR Entity G&A Cost Pool	NCAR Budget & Planning Office
UCP/EO Entity G&A Cost Pool	UCP Director’s Office

B. SCHEDULE

Appendix B contains an informational schedule identifying significant milestones in the budget development, review, and approval process. Published schedules with associated target dates are issued during the development cycle of each fiscal year’s indirect cost budgets and rates, usually with documented instructions incorporating the initial guidance from the President’s Council.

VII. COGNIZANT AUDIT AGENCY (NSF) REVIEW/APPROVAL

The National Science Foundation (NSF) is the Federal agency responsible for negotiating and approving indirect cost rates for UCAR on behalf of all Federal agencies. All concerned Federal agencies are given the opportunity to participate in the negotiation process, but after rates have been agreed upon by NSF, it will be accepted by all Federal agencies.
The Indirect Cost Proposal approved by the UCAR President’s Council provides the basis for the review and negotiation leading to the establishment of UCAR’s indirect cost rates. The results of the review and negotiation shall be formalized in a written agreement between NSF and UCAR.

VIII. USE OF RATES PRIOR TO APPROVAL

Proposed rates may only be used in proposal submissions after they have been approved by the President’s Council and formally submitted to NSF. After formal submission to NSF and prior to final approval of UCAR’s indirect cost rates by NSF, care must be exercised in the use of the rates in proposal submissions. It must be clearly stated in the proposal that the rates used in the proposal budget have not been approved by NSF and may be subject to change.

IX. BUDGET EXECUTION

A. RESPONSIBILITIES:

The objective in execution of the ICP budgets is to manage the indirect cost variance, i.e., recovery variance as indirect cost variances are carried forward to subsequent fiscal year’s rate computations.
When warranted, changes in ICP base estimates (e.g., salary projections, MTDC, headcount, or gross assignable square footage) or in ICP elements (e.g., benefits changes or organizational changes) may require formal revision to the UCAR indirect cost rates. The President’s Council will determine when a formal revision to the ICP rates will be submitted to NSF for approval. Changes in ICP base estimates, or ICP element projections not requiring formal revision of the rates, may be accommodated through internal reviews during budget execution. For example, mid-year projections of MTDC which may affect the indirect cost variance may be accommodated through an internal budget revision and not require a formal rate revision to NSF.

B. SPENDING GUIDELINES:

UCAR’s published Prespending and Overspending Guidelines do not apply to ICP budgets. Since indirect cost variances are carried forward to subsequent fiscal year’s rate computations, it is important that actual spending be in line with budget projections made during the ICP rate development process. Significant overspending, as well as, underspending could result in recovery variances impacting future year’s indirect rates. Spending guidelines will depend on current year budget projections. Guidelines for spending are governed by the President’s Council.

C. STATUS REPORTS/REVIEW:

Beginning with the second quarter of the fiscal year, the ICP budget focal points will submit a status report of their respective ICP performance to the UCAR Budget O after the appropriate month end close. At a minimum, the status report will contain a brief summary of year-to-date budget and pool base performance with appropriate analytical comments. The UCAR Budget Office will consolidate the reports and complete additional analysis when warranted. The UCAR Budget Office will present the ICP status report the UCAR Management Council as schedule allows.

X. FISCAL YEAR ACTUAL RATE AND VARIANCE SUBMISSION

After UCAR Audited Financial Statements have been produced (subject to annual OMB Circular A-133 audit procedures), UCAR will calculate and submit a schedule of the actual rates applicable to the specified fiscal year based on the actual costs and actual recovery of the fiscal year. The actual rate submission will also identify the indirect cost variances to be carried forward as an adjustment to the rate computation of a subsequent period, usually two years after the applicable completed period. The actual rates are not subject to adjustment.

Appendix A

Appendix B

Review budget issues/new ICP initiatives and present to President's Council for consideration	October / November
Receive President's Council Guidance for ICP Budget/Rate Development	October / November
Issue guidance/schedule to entities and G&A Administrators	November
Develop Benefits budgets and rates	December
Develop Facilities and Communications budgets and rates	December / January
Entities submit MTDC estimates to the UCAR Budget Office	December / January
Develop Entity G&A budgets	December / January
Consolidate ICP information into a summarized UCAR rate proposal	January / February
Entity Offices review UCAR Indirect Rate Proposal prior to President’s Council	January / March
PC approves Indirect Rate Proposal	February / March
UCAR submits Indirect Rate Proposal to NSF	March 31st

Indirect Cost Pool Guidelines

Cost Description

Guidelines

LABOR COSTS

General:

Cost Description

Guidelines

NON LABOR COSTS

Materials and Supplies:

Purchased Services:

Cost Description

Guidelines

Travel:

Equipment >$5K