The formulas for distribution of IDCs are in two categories --- Non-Center Projects vs. Center Projects.

Non-Center Projects:
Distribution of IDCs from Non-Center Projects These are projects by individual faculty or teams of faculty and staff that originate from and will be administered by an academic department or other administrative unit (not including Centers). The percentage of the total IDCs built into a grant or contract will be distributed as shown:

25%  - Department [it is expected that at least 10 of the 25% (i.e., 2/5ths) will be redirected to the Principal Investigator (s)].

25%  - College, or Vice-President’s unit if not a College.

50%  - Vice President for Research and Economic Development (VPR&ED) [IDC funds distributed to the VPR & ED will create a pool of funds that will be utilized in furthering the research and grant activities of the University. At least 10 of this 50% (i.e., 1/5th) will be redirected to help with grant-support functions in the Office of Sponsored Research and Programs, and the grant-support functions in Financial Services].

Center Projects:
This revised Center IDC distribution plan will be phased in over a three-year period. In subsequent years, the distributions will remain as in year 3.

	Year 1 (FY07)	Year 2 (FY08)	Year 3 (FY09)
Center	90%	80%	70%
VPR&ED†	10%	20%	30%

†A component of the IDCs going to the VPR&ED IDC pool is expected to be used to support OSRP and FS infrastructure. That portion is 10% of the total IDCs (i.e., in year 1 it would be all of the VPR&ED component).

As with all University policies, distribution of IDCs is subject to periodic review and evaluation to determine if the policies are achieving the intended outcomes.

(From Indirect Cost Distribution Policy; Dated June 8, 2006)

 

Amendment to the Indirect Cost Distribution Policy (March 10, 2008)

Overview:

Of the 226 proposals submitted for external funding in FY 2007, 20% involved multiple faculty and staff and 10% involved faculty/staff from multiple departments, colleges, as well as centers and institutes, and non-academic units and divisions.  These collaborations are not surprising given the increasing complexity of research, education and other projects for which proposals are being submitted.  To ensure that the faculty and staff, and their home units, receive the recognition and rewards for their efforts, the credit-sharing plan that follows will be used to identify the relative contributions of the individuals and their home units.  This system will be used to determine the distribution of indirect costs and to recognize the individuals and their home units in reports on external funding received by the University.   

Credit-Sharing Plan: 

During the development of a proposal, faculty and staff to be named as responsible for aspects of the project will assign a percent (%) score according to their estimated contributions.  This information will be included on the Internal Approval Form (IAF) on the Project Credit % line.  Supervisors and administrators will have an opportunity to review the Credit-Sharing Plan during the process of approving commitments to proposals originating from within their units. Once the project is funded, this plan will be the basis for distributing recovered indirect (F&A) costs. 

Academic Department Proposals: 

Following is an example of how the Credit-Sharing Plan would be used whenever a proposal involves faculty and staff from within one or more academic departments. 

1. A collaborative proposal is to be submitted to a potential sponsor that will involve faculty in three academic departments in two different colleges.   The faculty team develops a consensus of the intellectual contributions of the PI and Co-PIs, and the administrative burden that will be required of the PI’s home unit.  In this case, the combined effects of the PI’s intellectual contribution and the administrative burden of the Biology Department, justify a 50% credit-share.  This results in the following Credit-Sharing Plan.  

• J.G.     CNAS-Biology            50%     PI
•  G.C.    CHHS-Biomedical Science    25%    Co-PI
•  C.J.    CHHS-Nursing.            25%    Co-PI

2. If the proposal is successful, the recovered indirect costs will be distributed in accordance with the University’s Distribution of Indirect Costs Policy for projects originating from within academic or administrative units.  Using the agreed upon credit-sharing, the funds will be distributed as follows: 

• 50% to the Vice President for Research and Economic Development (VPR&ED), 
• 12.5% to the Dean of CNAS – home college of the lead unit
•  12.5% to the Head of the Biology Department of which 40% is distributed to J.G who    is serving as PI. 
•  12.5% to the Dean of CHHS
•  6.25%.to the Head of the Biomedical Science Department of which 40% goes to G.C., one of the Co-PIs
•  6.25% to the Head of the Nursing Department of which 40% goes to C.J. another Co-PI

Centers/Institutes and Academic Departments: 

Following is an example of how the Credit-Sharing Plan will be used whenever a proposal involves faculty and staff within a center/institute and one or more academic departments.  The FY 2008 policy for distribution of recovered indirect costs for centers is used in this example.

1. A collaborative proposal is to be submitted to a potential sponsor that will involve faculty/staff from an academic department and administrators/staff of a center or institute.  The faculty/staff team develops a consensus on intellectual contribution of the PI and Co-PIs, and the administrative burden of the home unit of the PI – a Center in CNAS.  In this example, the intellectual contributions of the PI and the administrative burden to the center justify a 50% credit-share.  The results in the following Credit-Sharing Plan.

• J.G.    Center in CNAS            50%  PI
• G.C.    Biology in CNAS         25%  Co-PI
• C.J.    Biomedical Sciences in CHHS    25%  Co-PI

2. The recovered indirect costs will be distributed in accordance with the University’s Distribution of Indirect Costs Policy for projects originating in academic units and centers/institutes.

1.  From share to be distributed to Center (50%):

•  10% to VPR&ED

•  40% to the CNAS Center as the lead unit

2. From shares to be distributed to Colleges and Academic Departments (50%):

• 25% to VPR&ED
• 6.25% to Dean of CNAS
• 6.25% to Head of the Biology Department of which 40% goes to G.C. as one of the Co-PIs.
• 6.25% to Dean of CHHS
• 6.25% to Head of the Biomedical Sciences Department of which 40% goes to C.J. as one of the Co-PIs

Approved for Implementation on 3/10/08