Sharing of IDCs across Colleges

Sharing of F&A (Facilities and Administration) funds between colleges

A.  Basic principles:

1. The Office of the Provost requires sharing of F&A funds across colleges when extramurally funded sponsored programs meet the following criteria: 
   1. minimum budgeted $100K direct costs per year 
   2. minimum 25% of direct cost allocated to a different college  
2. Applies to awards in which there are multi-PIs or Co-PIs across multiple colleges and effort is greater than 10% for the non-primary college multi-PI/Co-PI 

1. An appropriate approach to F&A sharing is to allocate the F&A dollars proportional to the distribution of the following:   
   • direct costs expenditures 
   • space usage 
   • administrative burden involved 
   • cost sharing 
   • other considerations that have financial impact to the participating colleges

B. Implementation of an agreement 

1. An agreement to share F&A must be approved and signed by the respective college authorities (i.e. the Deans or their designees) 
2. The agreement should be established prior to the grant submission and uploaded and routed with the required ORSP IPF (Internal Processing Form)
3. Should an agreement not be provided for an applicable award, ORSP informs the VPR that the F&A Sharing Agreement is not in place, and it will be managed by the VPR.

C. The distribution of F&A can occur in two formats: 

1. Before grant expenditures: GCA will establish a revenue allocation to reflect the agreed-upon distribution of direct costs and F&A funds. In this format, the sharing of F&A funds is automatic and does not require a transfer of funds.  
2. After grant expenditures: There will be a transfer of F&A from college funds to the collaborating college, reflective of expended direct costs. 

D. Dealing with conflicts

1. Changes to the F&A sharing model will only occur on the annual review of the award (i.e., annual progress report or RPPR preparation and submission) and the receipt of a new NOA.  
2. If the agreement was based upon established separate budget distributions within the FDM or by a revenue allocation, changes will be coordinated with GCA.  This will reflect the change in direct costs and F&A distribution.  Note that expended monies cannot be changed. 
3. If the agreement was based on transfers of F&A funds after grant expenditures, the F&A distribution will be based upon the agreed upon distribution methodology until a new distribution can be agreed upon by both parties. That is, one college may not renege on payment of F&A that is owed. 
4. All conflicts should be handled at the departmental or college level, but the Vice President for Research, as designated by the Provost, will serve as the final arbiter for conflicts that cannot be resolved at the local level. 

University Policy # U-ORSP-01. Effective 2/6/25.