Dependent on the transaction type, UAB Continuing Education (CE) departments work with one of three central administration offices in the handling of extramurally supported/funded Continuing Professional Education (CPE) activities. These offices are the Development Office for donations, University Contracts for fee-for-service agreements, and the Office of Sponsored Programs (OSP) for any contracts stipulating audit requirements, a return of funds, or an exchange.

The contracts under OSP's purview, as with all externally funded projects reviewed by OSP, are subject to UAB's Indirect Cost (IDC) Reimbursement Policy (Policy). The applicable IDC rate is based on the activity and location. CPE programs are targeted learning programs designed to help professionals maintain competence in their field. Under Uniform Guidance these activities are considered Other Sponsored Activities (OSA), which are activities that are established primarily to provide services beneficial to individuals and groups external to the institution. The current OSA IDC rates are 36% for on-campus and 26% for off-campus.

In accordance with the Policy, UAB will assess the applicable IDC, unless an exception is granted by the IDC Policy or otherwise approved, on a case-by case basis, by the Vice President for Research.

The majority of accredited CPE programs developed by UAB's CE departments recover program costs through participant registration fees. In some instances, the CE department may obtain financial support to cover or help defray costs. In order to further facilitate professional education, those activities meeting the following criteria will be assessed a flat 10% CPE IDC rate:

1. The department is direct charged for the use of conference/training facilities, irrespective of activity location.
2. The contract requires limited financial accountability.
3. Sponsor will not direct or place conditions on the program or its content.
4. The CPE course is accredited.
5. Sponsor agrees not to use UAB's name without consent.
6. The appropriate Dean indicates acceptance of the modified IDC rate by signing the Extramural Checklist. NO PER SIGNATURES WILL BE ACCEPTED.