Projects using space in the CIRM funded institution must exclude Category B(1) rates from the CIRM application The university does not calculate R&A based on the value of the project to the company or the amount of funding available by the proponent for the project. The on-campus M&A rate is calculated whenever the university sponsor authorizes the use of its on-campus negotiated R&A rate, unless the VCR grants a significant interest waiver or the M&A rate applies off-campus (see below). In a letter dated February 12, 2019 addressed to the Chancellors and Vice President of the ANR, Nathan Brostrom, Chief Financial Officer, confirmed that, in line with the first escalation of the IDC rate (from 25% to 30% MTDC), the agreements reached on campus by all authorities in the State of California, with the exception of the California Department of Food and Agriculture (CDFA), with an effective date of July 1, 2019 or later requires a recovery of 30% MTDC. This sentence does not apply to federal funds that are transferred to UC through a California public authority, as described below. Federally funded projects, projects funded by interest groups, charities or the State of California, retrospective diagram checks, analysis of available medical data and records, laboratory research, and animal studies are not classified as clinical trials for the application of the R&A rate for clinical trials. Although negotiated with the federal government, these rates should be used in all contract, grant and subcontract proposals submitted to all non-university sponsors. Exceptions are industry-sponsored studies that meet the campus definition for clinical trials and qualify for the application of a special rate of 26% approved by the Office of the President of the University of California (UCOP). Exemptions from federally negotiated M&A rates have also been approved by UCOP for certain NPOs. Please contact your C&G contact for more details. Information on indirect coverage of federal aid costs according to 2 CFR 200 (uniform guidance). Facilities and Management (M&A)/indirect costs (or overheads) represent project costs that cannot be easily identified with a particular sponsored project, but are related to common or common goals related to all projects sponsored at UC Santa Cruz.
For example, it would not be possible to calculate and charge each sponsored project a specific amount for the space used and pension funds used or the staff time related to staff participation in project staff.