This page outlines the Department policy for allocating Facilities and Administration (F&A) cost returns (also called Indirect Cost Returns, or IDCs).
In October 2010, the Department adopted a policy for the allocation of Facilities and Administration (F&A) cost returns. These are also referred to as Indirect Cost Returns (IDCs). Allocations for a given year are based on spending from the previous year. For example, Returns provided to the Department in 2020-2021 are based on grant spending in 2019-2020. The policy calls for allocation using the following formula:
- 1/3 of total F&A returns to the Department, not to exceed $20,000.
- 2/3 (or more if $20,000 cap is met) of total F&A returns to the individuals or projects (e.g., IGERT) that generate them.
- Returns are provided only when someone’s portion of the total returns is 0.1% or more.
This policy was adopted after the Department had completed using the majority of F&A returns for start-up packages, and any significant new expenses (e.g., start-ups, retention, etc.) might require changes to the above policy.
| Fiscal year
|Expenditures(basis for returns)|| Federal (150)
| Non-federal (133)
Key contact and responsible party: Department Chair
Timing: CALS typically informs Department of allocations in mid Fall semester
Process for updating or changing policy: Department Faculty decision
Questions: If you have questions about F&WE F&A Returns, contact the Department Chair. (Chair or designee, see instructions for tips on calculating.)
This article was posted in Financial Policies.