University of Alabama at Birmingham
INDIRECT COST REIMBURSEMENT POLICY
December 21, 1999
(Replaces policy dated August 5, 1991)
Related Policies and Procedures
UAB Enterprise Conflict of Interest and Conflict of Commitment PolicyClinical trial agreement policies and procedures
UAB strongly supports the participation of its faculty and staff in the discovery, application, and dissemination of knowledge. The costs of extramurally sponsored teaching, research, and service projects to achieve these ends carried out at UAB and/or by UAB employees include direct, as well as indirect costs. It is, therefore, appropriate for UAB to seek compensation for all such costs in a responsible and equitable manner.
For purposes of this policy, the following definitions apply:
The term "indirect costs" is synonymous with the newer designation "facilities and administrative costs" as used in the Office of Management and Budget Circular A-21. In that circular, such costs are defined as costs "that are incurred for common or joint objectives and, therefore, cannot be identified readily and specifically with a particular sponsored project, an instructional activity, or any other institutional activity."
A "clinical trial" is the systematic investigation in a human population of the effects of an experimental drug, treatment regimen, or device for a particular disease or disorder conducted according to a formal protocol. Specific criteria defining clinical trials are included in a separate document available from the Office of the Provost.
If a proposed clinical trial is reclassified as a standard grant or contract because it did not meet the UAB criteria for clinical trials, the appropriate full indirect cost reimbursement rate will apply.
The Office of the Vice President for Financial Affairs and Administration is responsible for implementation of the financial management aspects of this policy.
The Office of the Provost is responsible for implementation of the grant and contract aspects of this policy and for overall coordination of procedures necessary for implementation.