Indirect Costs (IDC) are the costs of an institution or organization that are not readily identifiable with one particular project, but are necessary for the general operation of the organization and the conduct of its grant activities. The most common indirect costs include administrative support (Post-Award staff), accounting and payroll services, research labs or specialized facilities, insurance coverage, and the cost to maintain independent audit services. Indirect costs are also known as F&A (Facilities & Administrative Costs).

Humboldt State University Sponsored Programs Foundation (HSU SPF), like many other organizations, has an approved federally negotiated rate that covers a specified period. Our federal cognizant agency is the U.S. Department of Health & Human Services, and every few years we must submit a new proposal. When the cognizant agency approves a new indirect cost rate, that rate is accepted by other federal agencies to determine the amount of indirect costs that apply to their grants.

Effective 7/1/2020, Humboldt State University’s NEW rate is 47.5% for all on campus programs and 26% for all off campus programs. This new rate will not be applied retroactively to current/existing projects or pending/submitted proposals. If you have recently routed or submitted a proposal prior to this notice, HSU SPF will honor all former rates submitted.

Going forward, our Institutional Routing Form (IRAF) and internal budget sheets will be updated to reflect these new rates. As usual, all proposals being submitted at less than the federal rate must be approved by HSU SPF as part of the Institutional Routing process.

If you have any questions regarding indirect costs and how it may affect your current proposals, please contact one of our Pre-Award Specialists: Pia Gabriel at Pia.Gabriel@humboldt.edu, or Erika Wright at Erika.Wright@humboldt.edu).