3.11 Infrastructure Charges
1. When Do Infrastructure Charges Apply?
Sponsored project awards that carry an F&A rate of 0% are subject to the ISC (infrastructure charge) as follows:
Sponsored project awards with start dates prior to September 1, 2005, are subject to the previous infrastructure policy and rate of 6%. Sponsored project awards with start dates on or after September 1, 2005, are subject to the revised policy unless they meet the exception.
Sponsored project awards made in response to proposals submitted using the previous infrastructure policy and rate of 6% will be subject to the previous policy and rate until the end of their competitive segment. A new competitive segment will be subject to the revised infrastructure policy.
Proposals submitted on or after September 1, 2005, are subject to the revised infrastructure policy.
If the sponsor will not pay for the ISC (infrastructure charge) the PI must use unrestricted funds.
Some sponsors may not allow for the infrastructure charge, but may agree to pay for the ISC (infrastructure charge) as a direct cost to conducting the project.
2. Applying the Charges
For designated funds, the infrastructure charge is applied at the time funds are received from the external revenue sources.
For restricted funds such as expendable gift funds, endowment income funds, and sponsored project funds that carry an F&A rate of 0%, the infrastructure charge is applied at the time funds are expended or transferred.
Gifts for building projects are waived from the infrastructure charges.
Gifts of donated capital equipment are waived from infrastructure charges. However, restricted funds used to purchase capital equipment will be assessed as an infrastructure charge.
3. Waiver of Infrastructure Charge
Any exceptions to the policy requires approval of both the Provost and Chief Financial Officer. If the donor or sponsor will not pay the infrastructure charge, the department or office may request to pay the charge themselves by applying to the Budget Office for permission to use an alternate PTA (project/task/award). Departments must use the "Request for Infrastructure Exemption" form. The alternate source of funds must be able to support an expense of this nature. Designated, endowment income or expendable funds may be used. Sponsored projects may not be used. If the exemption is not granted by the Provost and the Chief Financial Officer, the sponsor's funds must be refused.
A waiver of F&A costs granted by the Dean of Research does not waive infrastructure charges.
- For questions about infrastructure charge policy, exemptions or waivers, contact Dana Shelley, Director of Budget Planning and Policy Analysis.
- For questions related to sponsored projects contact your OSR Representative
- For all other inquiries, please call your Fund Accounting representative.