Appendix D: Components of Indirect Costs (School of Medicine Organized Research)
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OPERATION AND MAINTENANCE OF PLANT
DEPRECIATION OF BUILDINGS AND EQUIPMENT
DEPARTMENTAL ADMINISTRATION MEDICAL SCHOOL ADMINISTRATION
SPONSORED PROJECTS ADMINISTRATION
GENERAL ADMINISTRATION LIBRARIES
COSTS EXCLUDED INCLUDE, BUT ARE NOT LIMITED TO, THE FOLLOWING:
INDIRECT COST COMPONENTS FY 1994 SCHOOL OF MEDICINE ORGANIZED RESEARCH
INDIRECT COST COMPONENTS FY 1994 TOTAL UNIVERSITY ORGANIZED RESEARCH
Cost of chilled water, steam and electricity. Cost of maintenance, including painting and repairs. Cost of janitorial service, security and insurance. Cost of leasing space at the Johns Hopkins and Good Samaritan Hospitals and Johns Hopkins Bayview Medical Center, as well as other off-campus sites. Also includes Facilities Management and Plant Planning Office costs. These costs are allocated to research, based on the proportion of total space occupied by research activities, about 59%.
DEPRECIATION OF BUILDINGS AND EQUIPMENT
Depreciation of buildings and equipment not acquired with Federal funds. The depreciation is spread over the useful life of the building and equipment and is allocated to research on the basis of the proportion of total space occupied; Buildings 50%, Equipment 51%. Both buildings and equipment must be in use to qualify.
The cost of administrative and support services that benefit joint departmental activities that are charged to the general funds budget. Salaries are apportioned to this category on the basis of effort reports. Salaries apportioned to departmental administration as well as supplies, telephone and other departmental expenses are allocated to research on the basis of the proportion of research expense (MTDC) to the total expense of the department. These average about 41%.
The cost of the Dean's Office, Business Office and a portion of the Registrar's Office, as well as general school expenses such as the Personnel Office. Excluded are the costs of the Office of Research Administration, Admissions Office, Student Affairs, and a portion of the Registrar's Office. These costs are allocated to research on the basis of the proportion of research expenses (MTDC) to the total expense of the school; about 46%.
The cost of the Animal Care and Use Committee, the Sponsored Projects Administration, the Committee on Clinical Investigation, Technology Licensing, and other research related support services not charged directly to grants. The cost is allocated to research on various bases. The average allocation is about 77%.
The cost of the Central Administration at Homewood. It includes the President's Office, the Legal Office, Accounting (except Research Accounting and Cost Analysis), Purchasing, the Central Personnel Operation, the Payroll Office and other Central University Offices. It is allocated to research on the basis of the proportion of research expense to the total expense of the University, about 27%.
The cost of running the Welch Library and departmental libraries when separately budgeted. The cost is allocated to research on the basis of registered patrons.
- Commencement Costs
- Entertainment Costs (amusement, diversion, costs of shows or sports events, meals, lodging)
- Equipment Costs, except Depreciation
- Development of Fund Raising Costs
- Investment Management Costs
- General Public Relations Costs, or advertising to promote the Institution
- Alumni Activity Costs
- Student Activity Costs
- Membership Costs of country, social or dining clubs
- Membership Costs of civic or community organizations
- Trustee travel and subsistence
- Airfare in excess of lowest commercial fare available
- Costs of Lobbying
- Legal Costs associated with criminal or civil proceedings, unless they benefit the federal government.
- Costs of special events that do not benefit research.
NOTE: This is not a complete, all-inclusive list, but it covers some of the largest dollar items. See Circular A-21 for a complete listing.