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Investigators must apply either the on-campus
indirect cost rate or the off-campus indirect cost rate to
their budget. Only one rate may be used in a proposal budget. The
determination of the “on-campus” versus “off-campus” character of
the project is based on an analysis of where the preponderance of
budgeted personnel effort will occur over the project period. The
cumulative value of the off-campus effort is divided by the cumulative
salary costs for the project. If more than 50% of the budgeted effort
will occur away from the Boston University campus, the off-campus
rate would be applicable. The determination regarding the applicable
rate is made while the proposal is being developed. For additional
information about the correct determination of indirect cost rate
or to discuss your particular project, please contact the OSP Assistant
Director assigned to your school or department. .
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