Use and Distribution of Indirect Cost Recoveries FA
Use and Distribution of Indirect Cost Recoveries (F&A) -- (SRAD) CRe. ATE ver. 04/13 © 2013 Florida State University. All rights reserved
Authority – DSR Statute F. S. 1004. 22 (5)– Divisions of sponsored research at state universities – “Moneys deposited in the permanent sponsored research development fund of a university shall be disbursed in accordance with the terms of the contract, grant, or donation under which they are received. Moneys received for overhead or indirect costs and other moneys not required for the payment of direct costs shall be applied to the cost of operating the division of sponsored research. Any surplus moneys shall be used to support other research or sponsored training programs in any area of the university. ”
Use of F&A (SRAD) Off-the-top Expenses “Moneys received. . . shall be applied to the cost of operating the division of sponsored research. ” SRAD Distribution “. . . surplus moneys shall be used to support other research or sponsored training programs. . . ”
USE of F&A (SRAD) -- Examples Appropriate Use n Graduate Research Assistant Salaries n Equipment for Research Laboratory n Travel Costs to Conference to Present Paper n Animal Care Per Diem Inappropriate Use n Graduate Teaching Assistant Salaries n Classroom Supplies n Refreshment Costs for Departmental Staff Holiday Party
Expenditures Revenue F&A Adjustments Research Administration Costs Gross F&A Earned Fund Interest Admin. & Res Support Units Operating Costs Fund Assessments Research & Other Commitments SRAD Distribution 1/3 Research Support (OVPR) 2/3 Distribution Summary 33. 333%(1/3) OVPR 16. 667%(1/6) CRC 12. 500%(1/8) Deans 37. 500%(3/8) Depts. 100. 00% 1/4 CRC 3/4 Sch/College 50% if no Dept. 1/4 Deans 3/4 Depts.
Expenditures Revenue F&A Adjustments Research Administration Costs Gross F&A Earned Fund Interest Admin. & Res Support Units Operating Costs Fund Assessments Research & Other Commitments SRAD Distribution 1/3 Research Support (OVPR) 2/3 Distribution Summary 33. 333%(1/3) OVPR 16. 667%(1/6) CRC 12. 500%(1/8) Deans 37. 500%(3/8) Depts. 100. 00% 1/4 CRC 3/4 Sch/College 50% if no Dept. 1/4 Deans 3/4 Depts.
EXPENSES Annual Operating Costs for Research Units Administrative Units Research Support Units §OVPR §Laboratory Animal §SRS Resources §SRAS §Environmental, Health §Research Legal Counsel & Safety §Human Subjects §Marine Laboratory §Research Communications §Federal Relations §IP Development & Commercialization
EXPENSES Fund Assessments n Institutional or State Mandated n Auxiliary Services Board n General Liability & Federal Civil Rights Insurance n Audit Disallowances/Write-offs n Interest Payments/Penalties
EXPENSES Research & Other Commitments n Examples n Rental costs for non-paying tenants n Rent for Tenants in RF managed building n NHMFL Differentials n Lawton Distinguished Professor n Dissertation Fellowships n Graduate Studies Fellowships n Responsible Conduct of Research (RCR) n Research Building Reserves
Expenditures Revenue F&A Adjustments Research Administration Costs Gross F&A Earned Fund Interest Admin. & Res Support Units Operating Costs Fund Assessments Research & Other Commitments SRAD Distribution 1/3 Research Support (OVPR) 2/3 Distribution Summary 33. 333%(1/3) OVPR 16. 667%(1/6) CRC 12. 500%(1/8) Deans 37. 500%(3/8) Depts. 100. 00% 1/4 CRC 3/4 Sch/College 50% if no Dept. 1/4 Deans 3/4 Depts.
SRAD Distribution n 1/3 OVPR -- Research Support faculty startups, cost sharing, faculty/student support (salaries, travel), lab equipment, etc. n 2/3 CRC & Schools/Colleges n 1/4 CRC – funds CRC internal award programs n 3/4 School/College n 1/4 Dean n 3/4 Departments
SRAD Distribution Reports n Office of Research - “Research Report Card” n SRAD Distribution Reports n SRAD Summary n SRAD Detail http: //www. research. fsu. edu/activity/sradreports. html
Questions
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