The following is to clarify the difference between the on-campus and off-campus indirect cost rates and when the off-campus rate is applicable.

1. The off-campus rate does not include the cost of Physical Plant, Maintenance and Operations, Library Services and Student Services because these services are not available to an off-campus project.
   
   
2. Criteria for using an off-campus Rate:

1. The project or part of the project must be performed at sites neither owned nor maintained by the University and/or at a sufficient distance from the University’s campuses so as to render the use of University’s facilities impractical.
2. If the project is transferred from a campus location the activity must be relocated for a minimum period of one academic semester to qualify for the off-campus rate.

There are cases where a project will be geographically split with only a part of the activities being conducted off-campus and meeting the above location and duration criteria. In these cases the program costs should be allocated to each location’s activities and the appropriate rate applied. A separate account will be established for each program location to assist in billing and reporting the costs properly.

Factors in Allocating Costing Between On-Campus and Off-Campus Activities

1. When allocating costs between two locations all costs should be allocated based on the user’s location. i. e. travel and supplies of off-campus personnel should be identified and budgeted as off-campus.
2. If personnel operate or have space at both locations, their appointments (FTE) should be split accordingly. The supplies and travel costs of these personnel should be charged to either the on or off-campus operation benefiting the most from the expense.
3. When the charges are small and it is inconvenient to split the charge, allocate the entire amount to the on-campus operation.
4. Travel costs should be considered off-campus when a person travels from an on-campus location to a bonafide (as defined above) off-campus location and the person will become a part of the off-campus staff.

There are also occasions when a project will be conducted off-campus for short period of time while in travel status or at a field location during the summer. Activities of this nature are usually not of sufficient duration to permit an off-campus rate.