The INDI model

Karolinska Institutet uses a calculation and accounting model for indirect costs following a recommendation from the Swedish Association of Universities and University Colleges (SUHF).

A working group within SUHF has, in collaboration with significant financiers, developed a model for calculating and reporting indirect costs. At KI the model is referred to as INDI.

In short, the model means that both external funds and direct government grants should be fully allocated to core operations. Support operations at university level and department level, the indirect costs, are financed through charging core operations simultaneously with the generation of costs in respect of salaries and operations.

Core operations

The core operations at KI are

• Education at undergraduate and advanced level

• Research and education at research level

Support operations

The support operations are all common support functions. This includes, for example, KI's management, the university administration, the department's administrators, teacher salaries and the library. The support activities are divided into joint university costs and joint department costs, as well as between education and research at each level.

Every year, the cost of support operations is calculated and set in relation to the budgeted costs of salary and operation. This is done both at the university administration and at the department

Full cost coverage

By combining the share of indirect costs for university and departmental joint costs, the final surcharge is obtained in the form of one percentage for education and one for research at each department. That percentage surcharge must be used when for example applying for grants, in order to receive full cost coverage for the project.

The INDI model is based on full cost coverage, which means that all revenues and all direct and indirect costs must be distributed to cost bearers in the core business. The purpose is to give a true and fair view of the total cost of operations.

The INDI model means that the percentage surcharges will differ between the institutions.

 

Percentage surcharge for indirect costs

Description of the INDI model at KI

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