From September 10, 1981 memo from William J. Hogan, Jr. to Deans, Department Heads, and Administrative Officers regarding, "Accounting Procedures to accommodate the MTDC Indirect Cost Rate"
Off-campus expenses must be recorded in an account that is different from the one that records on campus expenses because a different indirect cost rate is applied against these expenditures when calculating the indirect cost charges.
Whenever an individual spends time at the off-campus location that is an identifiable block of time coincident to a standard pay period and greater than one month, then the salary or wage expense for that individual should be charged to the appropriate off-campus account.
Supplies and other expenses incurred at the off-campus location should be charged to the off-campus account. If the entire project is to be conducted off-campus, then all travel expenses will be charged indirect cost at the off-campus rate. If the project entails an on-campus and off-campus location, the travel expenses should be handled as follows:
- If travel expenses are incurred for travel between the University and the off-campus location, then such expenses should be assessed indirect costs at the off-campus rate.
- If travel expenses are incurred for travel between an off-campus location and another off-campus location, then such expenses should be assessed indirect costs at the off-campus rate of the location to which one is traveling.
- If travel expenses are incurred for travel between the University and a destination other than the off-campus location, then such expenses should be assessed indirect costs at the on-campus rate.
If one has a grant or contract that is being performed at both an on- and off-campus location, then please request URA to establish separate accounts for the off-campus locations.