The average approach is a practical and simple method. Differences in impact tend to balance over time and the stability of the rate benefits most participants. Taking into account the broad spectrum of variability over time and in various research activities, the average approach seems to be the best alternative, admittedly imperfect. The university is negotiating with the Office of Naval Research an indirect pricing agreement to recover the research and development costs of sponsored projects. The cost coverage rates for institutions and administrative services (R-D) are based on the actual costs borne by the university. The recovery of research and development supports the overall institutional costs associated with common and common objectives. These are actual costs that cannot be easily assessed for a specific project or activity, so they are billed indirectly. It is UAF`s policy to charge our fully negotiated research and development rate for all projects, unless a sponsor is subject to restrictions in the coverage of research and development costs. When a sponsor limits the recovery of AR, the dean or director of the department must decide whether or not to accept the application to the promoter. If the sponsor requires a reduced R and D rate, the sponsor`s R and D rate directive must be included in the proposal when submitted to the OGCA for review. Note that if a sponsor authorizes the budgeting of the UAF`s full research and development rate, a voluntary waiver of the rate reduction below the negotiated rate is not accepted. The costs of ADF are real costs borne by the university to support sustained projects, but which cannot be directly billed by federal regulations to a grant, contract or other sponsored contract.
The costs of research and development stem from the institutional need to establish a common infrastructure to support the research and scientific activities of all researchers. Research and development costs are divided into installation costs (for example. B, depreciation of buildings, operation and maintenance, incidental costs) and administrative costs (e.g., management. B projects, purchases, accounting, legal services). All other derogations from these research and development rates require a waiver, which is approved by the Vice-President for Research. No no. Subcontractors and subcontractors, including those from for-profit organizations, are not allowed to collect royalties and indirect costs (R-D). However, a fee may be paid to a contractor who provides routine goods or services as part of a subsidy in accordance with standard business practice.