All research conducted at Memorial incurs indirect costs. These costs include administrative expenditures that are necessary to support research, but that are not always attributable to specific projects.
Indirect costs, also sometimes called overhead, are real charges incurred and borne by the institution that are necessary for the conduct of scholarly research. They can include:
- use, maintenance and upgrading of building space, utilities and libraries;
- technical support of labs, offices and other facilities;
- management and administration of research, procurement and finance, regulatory requirements and research compliance (i.e. research ethics, biohazards certification, animal care etc.);
- hazardous waste disposal;
- occupational safety, campus security; and
- liability insurance.
Indirect Costs Program
The Government of Canada introduced the Indirect Costs Program (ICP) in 2003. This permanent program provides Canadian universities and colleges with an annual grant to help pay for a portion of their indirect costs of research. The ICP provides assistance in the following areas:
- Research facilities;
- Research resources;
- Management and administration of an institution's research enterprise;
- Regulatory requirements and accreditation; and
- Intellectual property.
The amount of Memorial’s Indirect Costs Allocation is calculated based on the amount of funding awarded in the previous fiscal year by federal granting agencies. Memorial allocates its annual grant based on a formula and distributes the funding to departments, facilities and affiliated organizations where the eligible costs are incurred.