How do I decide whether to use the on-campus or off-campus indirect cost rate?
A. The appropriate indirect cost rate to apply is determined by where the preponderance of project work is to be done. If, for example, 51% or more of the work plan is undertaken on campus, then the on-campus rate should be used. Conducting fieldwork or using off-campus facilities for short-term project-related activity does not qualify for the off-campus rate. Utilizing the on- and off-campus rates for different line items within the same project budget is not permitted per the federal Office of Management and Budget (see OMB Circular A-21, Cost Principles for Educational Institutions). Thus, there can be no “blended” rates.
