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What items do you apply overhead on in the budget?

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Hello all, 

I am trying to get an idea of what people are applying OH on in their industry budgets. what might be better is perhaps what people are excluding from the OH.

There seems to be a lot of confusion as to what is and isn't applicable to apply this rate. 

Looking forward to hearing everyone's thoughts. 

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So at my site, our institution charges OH (27% for industry)to a budget for every charge that hits the funding. So when I pay $100 for that ECG, $127 leaves my budget account. Once a study is closed and any surplus I have gets transferred over to a surplus account with other funds that also had the same OH rate, if I buy $1k of computer equipment with my surplus account, $1270 leaves my surplus account. Because of how the OH hits my funding, I require OH applied to everything non-negotiable. I do see Sponsors that can't/won't pay OH on stipends, etc so the workaround is either they pay those directly or use a 3rd party vendor, or add it to the CPP and not have it be a line item. Hope this helps!

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OH generally sits on top of anything that's a "procedure" or "assessment" from what I've noticed from budgets. 27% is crazy low though. I'm seeing sites get twice that in some instances.

Hightower Clinical / Note to File Podcast / Existential Dilettante / "Specialization is for insects"