Indirect Cost (IDC) also known as Facilities & Administrative or F&A rates are not generally waived nor reduced at the University of Houston (UH). However, there are exceptions where an IDC reduction or waiver are considered, provided full supporting documentation is made available to the Division of Research in a timely manner. A justification for the reduction/waiver must be included along with projects budgets with full and the requested IDC rates.
The chart below outlines the steps, the responsible office or person, and the time it generally takes to complete the Indirect Cost Waiver.
|Steps||Responsible Office or Person||Timing|
|Submit a written request for Indirect Cost Waiver/Reduction with supporting documents to Chairman Dean. If the Department and College approve the reduction or waiver, forward to Office of Contracts & Grants for review by the VPR.||Principal Investigator (PI)||15 days before submitting proposal transmittal|
|If approved, include the documentation and the waiver amount approved in the transmittal when routing for approvals.||Principal Investigator (PI) and Pre-Award Research Administrator||5-7 days before Submitting proposal to agency|
|Route transmittal for approvals||Pre-Award Research Administrator||5-7 days before Submitting proposal to agency|
|Submit Proposal to sponsoring agency with the approved IDC||Pre-Award Research Administrator||3 days before proposal deadline|
The following are instances when a waiver is pre-approved and a request for IDC waiver is not necessary:
- Payments to students between partnering institutions that allow a student or post-doctoral fellow from one university to work at another university will not be assessed IDC, providing the award instrument used is a Salary Reimbursement Agreement (SRA) and is not a sub-award agreement.
- IDC reductions or waivers required by the sponsor as a condition of obtaining an award (mandatory cost sharing) will be approved without additional justification or exception. However, the cost-sharing commitment must be included in the proposal in order to be consideration by the Sponsor.
- Reductions required by non-profit institutions with policies regarding the use of their funds for overhead expenses. In the case where the non-profit has an official written and publicly disclosed policy in this regard that is applied on a consistent basis to all applicants