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 generated	Expenditures(basis for returns)	Federal (150) returns	Non-federal (133) returns	TOTAL RETURNS	Portion returned
2009-2010				$71,500
2010-2011				$59,791
2011-2012		$68,494	$5,098	$73,592
2012-2013	$670,377	$48,268	$318	$48,586	6.8%
2013-2014	$776,023	$70,724	$745	$71,469	9.2%
2014-2015	$740,659	$64,951	$697	$65,648	8.9%
2015-2016	$762,352	$62,518	$4,182	$66,700	8.7%
2016-2017	$778,453	$67,717	$3,735	$71,452	9.2%
2017-2018	$760,700	$66,330	$1,844	$68,174	9.0%

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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.