Indirect Cost Rate Reduction Request Form

Overview
Indirect costs (also known as IDC, F&A costs, or overhead costs) are those costs associated with the conduct of sponsored projects that are incurred for common or joint objectives and therefore are not readily identifiable with a specific project.
These costs are legitimate costs incurred by Boston Medical Center in support of the performance of sponsored projects.
Indirect costs help make it possible to conduct organized research and implement programs and services at Boston Medical Center by providing funds for research-related and programmatic expenses. Examples of costs normally considered to be F&A costs include, but are not limited to:

Facilities Costs

Administrative Costs

·     Utilities

·     Custodial Services

·     Maintenance Repairs

·     Campus Security

·     Environmental Health and Safety

·     Hazardous Waste Disposal

·     Property Insurance

·     Construction Depreciation & Interest

Equipment Depreciation

·     Administrative/Clerical

·     Financial Management

·     Award Billing and Reporting

·     Budget, Payroll, Procurement

·     Human Resources Management

·     Legal Counsel

·     Data and Technology Management

·     Human Subjects Protection
BMC IDC rates are negotiated through a formal process with the federal government and are computed on the basis of actual costs incurred. 
BMC has a federally negotiated rate agreement that outlines the approved IDC rate for use in research and other sponsored activities. To view the current rate agreement click here: DHHS agreement
Indirect Costs (IDC) Waiver Requests
When developing a project budget, it is important to review the BMC approved federally negotiated rate agreement to determine the applicable rate for the type of research or sponsored project proposed.  In some cases, BMC may approve the use of a reduced IDC rate. Before using a rate that is less than the BMC IDC rate and/or less than what the sponsor formally requires, institutional approval must be obtained. Rates prescribed by sponsor policy that are uniformly applied to all institution grant recipients are not considered reductions under institutional policy. Reductions may be granted on a case‐by‐case basis and will not establish a precedent for future applications.
An IDC Waiver must be approved by the Department Chair/ Section Chief, Chief Scientific Officer, and Executive Director of Research Operations and may require additional approval from the Chief Financial Officer. 
IDC Waivers must be requested at the proposal stage by the department by completing an “IDC Waiver Request”.  Requests will not be considered after the proposal has been submitted to the sponsor or after an award is issued.
DEPARTMENT CHAIR/ SECTION CHIEF RECOMMENDATION FORM
Please download this form and complete with the information on the next page.
Please complete all the data points for your waiver to be considered















Please note that after you complete the PI section of the DEPARTMENT CHAIR/ SECTION CHIEF RECOMMENDATION FORM, you should forward it to your Chair/ Chief to complete and sign. Once you receive the form back, you can upload the document in the "DEPARTMENT CHAIR/ SECTION CHIEF RECOMMENDATION FORM" section. 
Please note that you will need to discuss your plan to request an IDC rate reduction/ waiver with your Department Chair/ Section Chief first in order for them to be able to complete, sign, and return the form to you to upload in the "DEPARTMENT CHAIR/ SECTION CHIEF RECOMMENDATION FORM" section.


BMC IDC Reduction Calculator


ANNUAL PROJECT COSTING

For federal grants, always select "MTDC." For non-federal sponsors, check the funding announcement if required to use MTDC, otherwise, select "TDC."
NO IDC ADJUSTMENTS/REDUCTIONS
WITH IDC ADJUSTMENT REQUEST/ REDUCTION
TOTAL PROJECT COSTING

For federal grants, always select "MTDC." For non-federal sponsors, check the funding announcement if required to use MTDC, otherwise, select "TDC."
NO IDC ADJUSTMENTS/REDUCTIONS
WITH IDC ADJUSTMENT REQUEST/ REDUCTION
Please respond to the questions in the fields below and provide a detailed justification for your IDC rate reduction/ waiver request. Incomplete justifications that do not address the required elements will not be reviewed.

All requests must be received by SPA or CTO 10 business days before the proposal deadline.

Reduction Justification





DEPARTMENT CHAIR/ SECTION CHIEF RECOMMENDATION FORM

Approval Matrix


For SPA/CTO/RO use:

  • Budget Analysis Reviewed
  • Reduction Justification includes all required elements
  • Recommend for Approval


  • Up to $50K: Director Sponsored Programs Administration or Director of Clinical Trials Office
  • >$50K-$100K: Executive Director, Research Operations
  • >$100k: Chief Scientific Officer/Chief Financial Officer 

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