For most Board of Regents (BoR) programs, the indirect cost is limited to 25% of salary and fringe benefits. BoR specific templates for one year and up to three year proposals have been posted to the Proposal Development page of the Office of Research website. Indirect cost is calculated using BoR’s limit also calculated is UNO’s waived indirect cost. If the BoR program does not restrict the indirect cost rate, continue to use the regular budget templates. Contact your Research Administrator if you have questions.