2024 Research Overhead Procedure
As of September 1, 2024, the Research Overhead Procedure has changed to reflect rates established by comparable U15 institutions.
View Training Module and Validation Quiz
(requires a UCalgary email address to access)
Research Overhead
Under the university’s Overhead Policy, UCalgary recovers indirect costs on research projects, if permitted by the sponsor, in the form of overhead. Overhead includes costs absorbed by institutions including:
- facilities operation,
- finance and human resources,
- libraries and cultural resources,
- information technology,
- and research services.
A review of the published overhead rates charged by other U15 institutions found that UCalgary is below the national average when assessing overhead on industry-related research projects.
The University of Toronto recently assessed the indirect cost burden to be 57%, which produces a significant gap relative to the approximately 20% indirect cost coverage provided by the Federal Government Research Support Fund.
UCalgary’s previous overhead rates are unsustainable at 25%. Even at an increased rate of 40%, the full indirect costs for research are not covered by collected overhead.
Rate Details
The overhead rate for industry-funded research projects has increased from 25% to 40% to reflect similar rates at comparable institutions.
Note:
For public sector and not-for-profit payors, UCalgary will maintain its current 25% overhead rate. This recommendation is similarly based on alignment with the majority of U15 institutions.
Clinical trials remain at 30%, which is consistent with the national average.
Overhead on leveraged/match funding provided through other tri-agency programs such as the NSERC Alliance Program, is exempt at this time as UCalgary continues to explore this with other U15 institutions.
The following table reflects the new overhead rates across comparable U15 institutions:
Training Module and Validation Quiz
The 2024 Research Overhead Procedure training module consists of a self-directed, narrated video followed by a short, 5-question quiz.
The quiz is intended to validate researchers have reviewed and understand the importance of assessing and budgeting for the correct overhead in proposals.
The full training should only take approximately 30 mins to complete.
Principal Investigators are encouraged to complete the training and quiz by September 1, 2024 in order to receive legal review for agreements after the updated rates go into effect.
Research staff and leadership are also encouraged to complete the training to best support their teams.
The training module is available starting July 2, 2024. Legal review will only be conducted on research agreements where the PI has completed the training prior to September 1, 2024 when the rates take effect.
Note: You must use a UCalgary email address to access the training video.
Resources
Information Document
Download a pdf reference document outlining the 2024 Research Overhead Procedure updates.
Legal Services - Policies and Procedures
Research Overhead Procedure
The purpose of this procedure is to set out the process for recovering Overhead from
Research Projects. This procedure applies to University employees and others who conduct research activities
or approve research budgets or research agreements under the auspices of the University.
Review: Research Overhead Procedure
Research Overhead Policy
The purpose of the policy is:
- to recognize the significant cost of conducting research and providing research-related analysis and technical services;
- to ensure the proper accounting of direct costs in research projects; and
- to provide a mechanism for the University to recover indirect costs through established
Review: Research Overhead Policy
At a Glance
Rate Change
As of September 1, 2024, research overhead rates have changed to better align with rates imposed by other U15 institutions.
Learn More
Training Module and Validation Quiz
All Principal Investigators are encouraged to complete the 30-minute, self-directed training module and short quiz in order to receive legal review for agreements once the updated rates go into effect.
Learn More
Resources
Overhead is calculated as a percentage of all direct costs of a research project. Documents with additional information are available in the Resources section.
Learn More
Questions?
For faculties conducting research under CSM:
csmlegal@ucalgary.ca
For all other faculties:
legaladm@ucalgary.ca