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Distribution of Indirect Costs

Allocation of Indirect Costs - Provost's Model

Acronyms:

  • IDC 鈥 Indirect Costs
  • AAPO 鈥 Academic Affairs, Provost鈥檚 Office
  • OGSR 鈥 Office of Graduate Studies and Research
  • PI 鈥 Principal Investigator

Background:

According to the current 大发 Corporation Policy on the Allocation of Facilities and Administrative Costs (Indirect Costs), IDCs resulting from grants and contracts (henceforth referred to as grants) to the university are distributed in two allocations, the first is to 大发 Corporation (the Sponsored Projects Administration costs), and the second according to a model determined by the Provost (as designated by the President). This model details the current method by which the Provost鈥檚 allocation is made.

Provost's Model:

In accordance with the current 大发 Corporation policy, the amount of IDC funds available for distribution in Academic Affairs is the total amount of IDC funds, minus the 大发 Corporation Sponsored Projects Administration costs. The 大发 Corporation Sponsored Projects Administration costs are a certain percentage of the total IDCs. The percentage funded IDC on some grants meets or exceeds the 大发 Corporation percentage from the previous year, and these are regarded as 鈥渆xcess IDC鈥 grants. Where the IDC percentage is less than the 大发 Corporation percentage, these are regarded as 鈥渓oss IDC鈥 grants.

A.  Excess IDC Grants

Grants where the IDC rate is at or above the previous year's effective 大发 Corporation cost rate

  1. Institutional Grants (Grants secured at College Dean鈥檚 Level, or the Provost鈥檚 Level, or by Centers/Institutes, or by other Units outside of Academic Affairs)
    The distribution will be as follows: 40% to the Unit, 40% to OGSR, and 20% to AAPO.
  2. Grants secured by individual PIs (or groups of PIs)
    The distribution will be as follows: 10% to the PI, 10% to the PI鈥檚 home Department, 35% to OGSR, 30% to the College, and 15% to AAPO. (Where there is more than one PI, the split among the PIs, departments, and colleges, will be determined by negotiation among the relevant parties at the time of grant submission.)

B.  Loss IDC grants 

Grants where the IDC rate is below the previous year's effective 大发 Corporation cost rate

  1. Institutional Grants
    Loss grants approved as institutional grants will be sponsored by the University. 大发 Corporation administrative costs will be covered by the University. Mechanisms for approval may vary depending on available resources and must be documented by the appropriate vice president or designee. 
  2. All Other Grants
    Loss will be funded by the unit/division.  The unit/division's total excess IDC will be reduced by amount of the loss. Unfunded losses will be paid by another source of funds.