UCLA DA 160.08: Approval of Exceptions to Approved Indirect Cost Rates
August 07, 2017
From: Chancellor Gene D. Block
To: Vice Chancellor for Research Roger M. Wakimoto
  1. Regents’ Standing Order Section 100.4 (m);
  2. UC DA 2254/2592 (Approval of Exceptions to Approved Indirect Cost Rates) to Chancellors, dated March 10, 2016;
  3. UC Guidance Memo 16-01;
  4. UC Guidance Memo 16-03;
  5. UC REMS Sponsor Guidance;
  6. University of California Contract and Grant Manual.
Supersedes: UCLA DA 160.07 (Interim- Approval of Exceptions to Approved Indirect Cost Rates) to VC Economou, dated March 5, 2014.

Effective as of the date above, I hereby delegate to your position, the authority to approve the application of an indirect cost rate other than the “approved indirect cost rate” in the submission and acceptance of extramural contracts and grants. The “approved indirect cost rate” is the rate determined in accordance with 2 CFR 200 and reflected in the campus Rate Agreement or another UCOP-established rate.

This authority to approve certain indirect cost exceptions is not applicable:

  • When the sponsor is the State of California and recovery is less than 25% of the Modified Total Direct Cost (MTDC) as defined in UC’s federally-negotiated rate agreeement.

  • When the sponsor is a Federal agency.

  • When the sponsor is a pass-through entity issuing a subaward of federal funds to UC.
If the campus wishes to apply an IDC rate for State of California funding other than what is described in RPAC Memo 16-01 or as noted in REMS sponsor guidance, I further delegate to your position, the authority to approve such exception requests, prior to routing an exception request for UCOP approval via REMS.

This delegation is being reissued to replace the interim delegation and update guidance from UCOP. To prepare further redelegations, please contact the Administrative Policies & Compliance Office, x57531, for assistance. Any redelegation shall be in writing, with a copy to me and those listed below.

cc: Executive Vice Chancellor & Provost
Manager, Administrative Policies & Delegations