Updated: 4/2/2025
Indirect Cost Accounting for Off-Campus Expenses
Federal sponsored award expenses incurred at off-campus locations may be charged indirect cost at the off-campus indirect cost rate. An off-campus location exists if the program requires University personnel to conduct program work in buildings not owned by the University—or in a University building where rent is normally charge--for a continuous period of time that is greater than one month and is coincident to a standard pay period.
Because indirect cost charges to an award account are based upon a single indirect cost rate, off-campus and on-campus expenses must be recorded in separate accounts in order for an award's indirect cost charges to be correctly calculated and charged. Below are guidelines for identifying an award's off-campus expenses.
Salaries and fringe benefits
When an award's activity requires an individual to spend time at a non-University owned off-campus location in blocks of time that are greater than one month and coincident to a standard pay period, then the salary and benefit expense for those pay periods should be charged to the off-campus account.
Commodities, goods, supplies and services
Commodities, goods, supplies and services that must be delivered to an off-campus location should be accounted for as off-campus expenses. However, commodities, goods, supplies and services that could be delivered to the on-campus location or that will move between on and off-campus locations during the life of the award should be accounted for as on-campus expenses.
Travel
Travel expenses incurred for travel between:
- the University and the off-campus location should be accounted for as off-campus expenses;
- the University and a destination other than the off-campus location should be accounted for as on-campus expenses;
- an off-campus location and a destination other than the University should be accounted for as off-campus expenses.