UAMS ADMINISTRATIVE GUIDE
||RESTRICTED FUNDS ACCOUNTING
This policy establishes the guidelines for requesting a
waiver of indirect costs in a grant application or clinical trial.
University policy requires recovery of all
costs (direct and indirect costs) associated with any test or
investigation conducted by university personnel. Exceptions to this policy must
be requested and approved. Exceptions include:
Policy: An exception may be granted to a non-profit
organization if the sponsor limits by statute, published guidelines or policy
indirect cost recovery on its awards. This criterion does not apply to
for-profit organizations and it is not sufficient to have a sponsor simply
write a letter stating indirect costs or overhead are limited or not allowed.
When a sponsor does not allow full indirect cost recovery, and a waiver is not
currently on file, an exception to the policy must be requested.
- VITAL PROGRAM:
An exception may be granted when the anticipated award supports
a vital program in the best interest of the campus. This criterion is
applicable only to individual projects and would not be granted as a class
The chancellor or his/her designee.