Updated March 27, 2025
Questions about rates should be directed to your departmental analyst for unrestricted funds, your grant analyst for restricted funds, or to Jim Mueller, Senior Director of Finance or Candice Goeggel, Assistant Vice Chancellor of Finance.
Overhead on Sales and Service Income
With the transition to Workday, we are no longer providing overhead waivers on non-sponsored revenue. Departments/Divisions in need of tax overhead subsidies should consult with their chair who can make a request to the dean for department contingent support.
School of Medicine Overhead Rates
Overhead on Unrestricted Income is based on revenues at the time it is received.
General support quasi endowments: 10% of the spending distribution.
Clinical Practice Funds/Fee for Service:
- On-Campus: 11.5%
- Off-Campus: 7%
- Drugs used in Clinical Practice
- Medicare: 3%
- Non-Medicare: 6%
Hospital Services:
- 5% – Affiliated Services (Surplus Sharing arrangement in effect)
- 10% – Other hospitals including other BJC hospitals (No Surplus Sharing arrangement)
Industry clinical trials (overseen by CCS): 20.6% *
*Note that this rate is the equivalent to a rate of 26% of expenditures on restricted funds (20.63/79.37=26) and is often referred to as being that rate.)
CME & Other Educational activities: 8%
External Services: 20% overhead on revenues (no distribution to the department)
Endowments:
- General support (quasi): 10% of the spending distribution, based on revenues at the time it is received
- Restricted: 50% of directs (33.3% effective rate), based on expenses in the month they occur
- For non-Dean owned endowments, department receives 50% back from the Dean for net effective rate of 16.6%
- Student Aid: 0%