Use and Distribution of Indirect Cost Recoveries(F&A) -- (SRAD)

CReATE

CReATE 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) -- ExamplesAppropriate Use Graduate Research Assistant Salaries Equipment for Research Laboratory Travel Costs to Conference to Present Paper Animal Care Per Diem

Inappropriate Use Graduate Teaching Assistant Salaries Classroom Supplies Refreshment Costs for Departmental Staff Holiday

Party

Distribution Summary 33.333%(1/3) OVPR16.667%(1/6) CRC12.500%(1/8) Deans37.500%(3/8) Depts.100.00%

50% if no Dept.

ResearchAdministration Costs

SRADDistribution

1/3 Research Support (OVPR)

2/3 1/4 CRC

3/4 Sch/College

Gross F&A Earned

Fund Interest

R e v e n u eR e v e n u e E x p e n d i t u r e s

F&A Adjustments

Admin. & Res Support Units Operating Costs

Fund Assessments

Research & Other Commitments

1/4 Deans

3/4 Depts.

Distribution Summary 33.333%(1/3) OVPR16.667%(1/6) CRC12.500%(1/8) Deans37.500%(3/8) Depts.100.00%

50% if no Dept.

ResearchAdministration Costs

SRADDistribution

1/3 Research Support (OVPR)

2/3 1/4 CRC

3/4 Sch/College

Gross F&A Earned

Fund Interest

R e v e n u eR e v e n u e E x p e n d i t u r e s

F&A Adjustments

Admin. & Res Support Units Operating Costs

Fund Assessments

Research & Other Commitments

1/4 Deans

3/4 Depts.

EXPENSES

Annual Operating Costs for Research Units

Administrative UnitsOVPRSRSSRASResearch Legal CounselHuman SubjectsResearch CommunicationsFederal RelationsIP Development & Commercialization

Research Support UnitsLaboratory Animal ResourcesEnvironmental, Health

& SafetyMarine Laboratory

EXPENSES

Fund Assessments

Institutional or State Mandated Auxiliary Services Board General Liability & Federal Civil Rights

Insurance Audit Disallowances/Write-offs Interest Payments/Penalties

EXPENSES

Research & Other Commitments Examples

Rental costs for non-paying tenants

Rent for Tenants in RF managed building

NHMFL Differentials

Lawton Distinguished Professor

Dissertation Fellowships

Graduate Studies Fellowships

Responsible Conduct of Research (RCR)

Research Building Reserves

Distribution Summary 33.333%(1/3) OVPR16.667%(1/6) CRC12.500%(1/8) Deans37.500%(3/8) Depts.100.00%

50% if no Dept.

ResearchAdministration Costs

SRADDistribution

1/3 Research Support (OVPR)

2/3 1/4 CRC

3/4 Sch/College

Gross F&A Earned

Fund Interest

R e v e n u eR e v e n u e E x p e n d i t u r e s

F&A Adjustments

Admin. & Res Support Units Operating Costs

Fund Assessments

Research & Other Commitments

1/4 Deans

3/4 Depts.

SRAD Distribution

1/3 OVPR -- Research Support faculty startups, cost sharing, faculty/student

support (salaries, travel), lab equipment, etc.

2/3 CRC & Schools/Colleges 1/4 CRC – funds CRC internal award programs

3/4 School/College

1/4 Dean

3/4 Departments

SRAD Distribution Reports

Office of Research - “Research Report Card”

SRAD Distribution Reports SRAD Summary SRAD Detail

http://www.research.fsu.edu/activity/sradreports.html

Q u e s t i o n s