Office of Sponsored Programs

LSSU Financial Facts

Fringe Benefits

Fringe Benefit Sheet Is Available from Human Resources (x2190)

Indirect Costs

Indirect costs include expenses that are less obviously related to the project, but are still necessary to support the environment in which the project takes place. Indirect costs are sometimes referred to as "overhead costs" or "facilities and administrative costs." These costs can include plant operations, the business office, purchasing, personnel office, departmental administration, and library services and materials.

It is the policy of Lake Superior State University to include an amount for indirect overhead costs in all budgets for grants and contracts unless expressly prohibited by the grantor agency or unless the President or Vice President waives recovery of indirect costs. (§1.4.2 of the Procedures Manual). The federally-negotiated indirect cost rates for the University are:

1. On-campus projects: 53 percent.
2. Off-campus projects: 22 percent.

These rates are in effect until amended. When a change in rates is negotiated, the Director of Sponsored Programs shall notify interested parties of the new rate.

A copy of the federally-negotiated agreement is available in the Office of Sponsored Programs.