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Government Indirect Cost Rates, Pooled Benefit and Business Activity Rates1 From FY 2007 to the Present The Office of Naval Research (ONR) has approved new government indirect cost rates. Two indirect cost rates, the Grants and Contracts Overhead Rate and the General and Administrative Rate are used for all SI-Washington based government grants and contracts. Additional, unit-specific, indirect cost rates have been authorized for the National Science Resources Center (NSRC) and the Smithsonian Environmental Research Center (SERC). Government indirect cost rate characteristics and application procedures are in Smithsonian Directives 304 and 318. SAO uses an indirect cost rate methodology comparable to that for other units, together with a materials overhead rate. SAO also applies a Central Engineering Overhead Rate to central engineering direct labor and benefit costs. The Intermittent and less-than-90-day Appointment Rate is applicable to all such employees. The Business Activity Rate is used for SI Enterprises activities and unit business activities. The rates that follow are effective for the periods shown. Government Indirect Cost Rates, Pooled Benefit and Business Activity Rates
|
| SI Grants & Contracts | FY2007 (Fixed) |
FY2008 (Fixed) |
FY2009 (Fixed) |
FY2010 (Fixed) |
| SI Grants & Contracts Overhead | 21.0% |
21.0% |
20.0% |
20.0% |
| SI General & Administrative | 4.7% |
4.7% |
4.2% |
4.2% |
| NSRC Indirect Core Support Costs | 12.6% |
12.6% |
3.0% |
3.0% |
| SERC Indirect Core Support Costs | 10.3% |
10.3% |
10.0% |
10.0% |
| SAO Grants & Contracts | FY2007 (Fixed) |
FY2008 (Fixed) |
FY2009 (Fixed) |
FY2010 (Fixed) |
| SAO Direct Operating Overhead | 29.5% |
30.0% |
29.9% |
- |
| SAO General & Administrative | 11.2% |
10.0% |
10.4% |
- |
| SAO Materials Overhead | 5.4% |
5.4% |
5.9% |
- |
| SAO Central Engineering Overhead | 27.0% |
28.9% |
29.9% |
- |
| SAO Personal Leave Rate | 22.5% |
19.5% |
21.1% |
- |
| Pooled Benefit and Business Activity Rates | FY2007 (Fixed) |
FY2008 (Fixed) |
FY2009 (Fixed) |
FY2010 (Fixed) |
| Intermittent and less-than-90-day-appointment employees | 8.5% |
8.5% |
8.5% |
8.5% |
| Grant and contract employees (full and part-time) | - |
- |
- |
- |
| Grant and contract employees (full and part-time) (Non-NCR2) | 26.5% |
26.5% |
27.6% |
27.6% |
| Grant and contract employees (full and part-time) (NCR) | 27.4% |
27.4% |
28.9% |
28.9% |
| Other employees | - |
- |
- |
- |
| Other employees (Non-NCR) | 29.0% |
29.0% |
29.0% |
29.0% |
| Other employees (NCR) | 29.5% |
29.5% |
29.5% |
29.5% |
| Other employees- Intermittent and less than 90-day appointment | 8.5% |
8.5% |
8.5% |
8.5% |
| Business Activity rate | 12.0% |
12.0% |
12.0% |
12.0% |
For inquiries regarding the government rates, please contact Chuck Crichley in the Office of Sponsored Projects (OSP) at 202-633-7102.
Contact Goldie Manley in the Office of the Comptroller (OC) at 202-633-7205 for inquiries regarding the other rates.
Notes 1. Formerly these rates were issued as Appendix A to SD 304.
2. The National Capital Region includes the District of Columbia; Montgomery, Prince George's, and Frederick counties in Maryland; and Arlington, Fairfax, Loudon, and Prince William counties in Virginia. All the cities in Maryland and Virginia within the geographic area indicated above are also included (e.g., Alexandria, VA). Duty stations in Front Royal, VA, Edgewater, MD, and those outside the DC area such as New York, NY, and Boston, MA, are not eligible to participate in the SI Transit Pass Program.
The use of locality-based benefits rates was implemented in fiscal year 2007 to ensure that monthly transit benefit costs are allocated equitably.