Distribution of Indirect Costs Recovered

Purpose

To document how indirect costs, also known as facilities and administrative (F&A) costs or overhead, which are recovered from extramural funding are redistributed at St. John Fisher University (the University).

Definitions

Direct Costs

Direct costs are the costs directly assigned to activities associated with implementing a specific grant project. See §200.413 Office of Management and Budget Uniform Guidance further details.

Indirect Costs

Indirect costs are funds that the University receives for administering certain types of grants and are tied to the expenditure of direct costs associated with implementing a grant project. Indirect costs are charged to awards in accordance with funder guidelines and the University's negotiated indirect cost rate. Note that some funders restrict or limit the amount of indirect costs that may be charged to a grant project. See §200.56 of the Uniform Guidance for details.

Indirect Cost Recovery Allocation

The University has instituted the following formula for the distribution of indirect costs recovered from grants:

• 30% — School or division that receives the award
• 20% — Office of the Provost
• 10% — Office of Sponsored Programs and Foundation Relations
• 40% — Offset the University's budget

Approved by St. John Fisher University Cabinet on April 7, 2017; updated on June 2020
Next Review Fall 2021