This manual sets forth applicable administrative policies and procedures to recipients of discretionary project grants or cooperative agreements awarded by program offices in the Office of Human Development Services (HDS). It is intended to serve as a basic reference for project directors and business officers of recipient organizations who are…

Addressed is the problem of increasing indirect costs in federally supported research at universities and colleges. Effects of this increase are examined, using data on National Institutes of Health grants to educational institutions for examples. Discussed is the establishment of uniform indirect cost rates to modify the present policy. (CS)