Indirect Cost Recovery (ICR) Distribution

Associate Dean for Research; Director, Business & Financial Administration

Key Contacts 

For questions about the process, please contact the Manager, Accounting & Financial Analysis in the Finance Office. 


Departments with sponsored research.

Policy Purpose and Description  

The purpose of this policy is to detail the process used by CLAS to distribute Indirect Cost Recovery (ICR) or Facilities and Administrative (F&A) funds to departments with sponsored research. 


Facilities & Administrative Costs (frequently referred to as “F&A” and/or “Indirects”)  - the costs associated with providing facilities and administrative support for the conduct of research and other sponsored activities that are necessary if faculty and staff are to be successful in their efforts.  

CA/DA – This represents the administrative portion (3.5%) of the University F&A rate.  In FY2017, the CLAS portion of the administrative rate was $333,838.  Central Administration allocated this amount to CLAS in 2017.  The CLAS portion of the CA/DA rate is allocated annually to departments based on the prorated amount of research expenditures from the prior fiscal year.  CLAS increased the amount of this allocation to $650,000 in FY2020. 

ICR – Indirect Cost Recovery is the recovery of institutional costs incurred by the University to support the project.   


Each year CLAS sets aside an amount from their GEF Budget to disperse in F&A return to departments with sponsored research.      

The distribution of F&A return to departments is based on the department’s percentage of the total sponsored programs expenditures in CLAS.  To qualify for a distribution, the department’s calculated allocation must be over $500. 

Each fall, a letter is sent to each department receiving an F&A return distribution.  These funds are intended to support further research, scholarship and creative activity.  Principal Investigators who generated the F&A recoveries are to be consulted in preparing the distribution plan.  The funds may be used to provide start-up support and seed grant funding for new research, as well as to offset existing departmental budgets in the support of funded research projects, or to support efforts to prepare and submit competitive funding proposals. Each unit should establish a process on how funds will be distributed.  

Funds may not be carried over to the following year.  Deficits in the account will be charged against the departmental general expense allocation. 

The Research Council requires the College to submit a report on the distribution of funds, so DEOs are required to submit a short report describing how the funds are used. 



Frequently Asked Questions 


Related Information 

University information on Facilities & Administrative Costs: 

Revision History