1. Cost Sharing on Sponsored Research Grants Lee Williams Vice-President for Research Faculty Brown-Bag Seminar October 17, 2006

2. INPUTS State Appropriation Tuition Fees IDC Etc. EXPENSES Salaries Benefits Utilities Supplies Etc. The OU Budget

3. INPUTS State Appropriation Tuition Fees IDC $9.0million Etc. Research Support SRI Research Council Research Matching ORS Etc The OU Budget Research Support

4. How is the IDC spent? The IDC income is budgeted into general university budget lines (i.e. the 122 – accounts) Some of it reappears in various research support lines –Office of Research Services –Office of the Vice-President for Research –Sponsored Research Incentive –Research matching funds –Research Council The balance supports general university services

5. Research Support Items in the OU Budget (FY06) Office of Research Services$1.35million Office of the VP for Research$237k SRI - Sponsored Research Incentive $2.2 million Major Research Facilities$400k Research Equipment$412k Research Equipment Reserve$151k Faculty Research$283k –Research Council –Junior Faculty Research –Reprint Faculty Travel$250k GLC Professor$174k Microscopy Lab$170k Microprobe Lab$76k Stephenson Research Center$250k TOTAL$5.95million

6. Budget areas usable for Research Matching Office of Research Services$1.35million Office of the VP for Research$237k SRI - Sponsored Research Incentive $2.2 million Major Research Facilities$400k Research Equipment$412k Research Equipment Reserve$151k Faculty Research$283k –Research Council –Junior Faculty Research –Reprint Faculty Travel$250k GLC Professor$174k Microscopy Lab$170k Microprobe Lab$76k Stephenson Research Center$250k TOTAL$4.267million

7. Research is Growing, What about the Increases in IDC? ALL IDC beyond the $9.0million budgeted (‘over-realized IDC’) goes into research support, including research matching for grants –Half goes to increases in research support –Half goes towards Facilities construction and renovation, e.g. Stephenson Research and Technology Facility Nielsen Hall expansion

8. Research Matching on grants Federal agencies may require cost-matching on grants NSF formerly required match on several standing programs (e.g. EPSCoR, equipment grants), but has recently announced it will no longer require match, which is the culmination of a series of actions that started with tightening up the match process –If they don’t specify match in the RFP, the Program Officer CANNOT ask for or expect match –If they don’t require match, you may not offer match –If match is required, you may only show the required match, not overmatch Some sponsors require match by limiting the IDC recovery rate Departments are free to provide match from departmental funds, but only the VPR is authorized to provide match via reduced IDC or from IDC funds We CANNOT provide match on projects for for-profit sponsors, e.g. companies, by State Law

9. What kinds of match can we provide? GA tuition remission (automatically provided) –Value of remission for FY’06 = 32% of stipend –Grants are charged 13%, so 19% can be shown as cost share –The total value of the remission may change from 32% for future years, but we anticipate keeping the charge to 13%, with the difference available for cost share. Academic year salary release for faculty (plus fringe and IDC) Equipment (norm is 30% of equipment cost) Other direct items – faculty summer salary, GA stipend, travel, etc., All match ‘packages’ are based on a shared investment – department, college, VPR

10. State Agency funding If an Oklahoma State agency is the sponsor, using state funds or ‘core’ federal funds, then a reduced IDC rate of 26% applies, and the balance can be shown as cost-match If the project is a pass-through of federal funds, then the full IDC applies and any reduction of IDC would fall under the standing cost-matching rules