Indirect Cost Waiver Guidelines

  • Indirect cost (IDC, aka F&A) is negotiated with the federal government and therefore doesn’t always cover the true cost of research at UGA.
  • Therefore, the Office of Research is expected to recover full IDC whenever possible.
  • The Director of Pre-Award in Sponsored Projects Administration receives and evaluates requests for reduced IDC, which must include unit approval, a detailed budget and a scope of work.
  • The Vice President for Research makes the final decision in contested cases.
  • Requests for reduced IDC rates are generally denied, except in usual circumstances.
  • Arguments that absent reduced IDC rates, there are insufficient funds to conduct the research are generally not compelling.
  • Projects that are predominantly student-driven, or involve students in an exceptional way, may be approved for reduced IDC.
  • Reduction in IDC is a tool used sometimes by the Office of Research to meet exceptional cost share requirements.

March 3, 2016