RSS FeedsPolicy on the Usage of HRB Overheads
Background
The Donnelly Report (2003) recognised the importance of contributing to the indirect costs associated with research activity supported through the funding provided by external agencies. Arising from this report and the recommendations contained therein, it is the policy of the HRB to contribute to research overheads for those projects and programmes that can be reasonably expected to incur such indirect costs. This document outlines the specific HRB policy in this regard which is set out in the First Schedule of the HRB General Terms and Conditions for Research Awards.
Policy
1. The HRB will contribute to the indirect costs of project-based research work that it supports through an overhead payment of 30% of Total Direct Modified Costs (TDMC)* for laboratory-based research, 25% of TDMC for desk studies, and 10% of TDMC for Global Health Networking Grants and International Training Fellowships**.
2. The HRB will not provide any contribution to overheads with regards to scholarship and fellowship awards.
3. The HRB contributes to the indirect costs of project-based research. Under no circumstances should HRB overhead contributions be used to support the direct costs of research.
4. Host Institutions are expected to operate transparent accounting practices in relation to HRB funding awards such that funding is used for research and research support and is not viewed as part of the general host institution operating budget.
5. In being for ensuring that the indirect costs are correctly spent in providing the central and departmental support that underpins HRB funded research projects and programmes.
6. Eligible direct costs include vouchable additional costs directly incurred by the research project (additional salaries, consumables and small items of equipment, travel and subsistence, conference attendance etc.)
7. Eligible indirect costs include:
given discretion in the allocation of research overheads, Host Institutions are responsible
(a) the indirect central costs of support for HRB-funded research programmes e.g.
- finance function including costs arising from the provision of data for HRB reports and audits etc.
- the costs of the HR function, recruitment costs etc.
- costs associated with thesis submission and viva voce
- provision of IT infrastructural support
- library services
- building and support services, laboratory and bench fees, equipment maintenance etc.
(b) research capacity building in the organization (non-capital) as it relates to health research e.g.
- the costs associated with the Research Support and Technology Transfer Offices.
(c) research capacity building of the department/unit/institute/centre (non-capital) in support of HRB-funded research programmes.
8. Ineligible indirect costs include:
- direct costs of the research programme
- any interest, or return on capital employed;
- provisions for possible future losses or charges;
- interest owed;
- provisions for doubtful debts;
- resources made available to a Grantee free of charge;
- unnecessary or ill-considered expenses;
- marketing, sales and distribution costs for products & services;
- entertainment or hospitality expenses, except such reasonable expenses accepted as wholly and exclusively necessary for carrying out the work under the grant-aid.
9. All host institutions should ensure that they comply with this policy on eligible and ineligible uses of HRB research overheads and must confirm this in writing by completing the attached annual Certification of Overhead Usage, and returning it to the HRB by the date set out on the certificate. The certification covers the period from January to December of the previous year.
10. In accordance with its General Terms and Conditions for Research Awards the HRB may, at its discretion and cost, decide to commission and conduct an audit of usage of its overhead funding.
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* Total Direct Modified Costs (TDMC) do not include the costs of equipment, student fees or capital building
** Cancer Prevention Fellowships Programme, Health Economics Fellowships Programme.
