1. Use and Distribution of Indirect Cost Recoveries (F&A) -- (SRAD) CReATE CReATE ver. 04/13 © 2013 Florida State University. All rights reserved

2. Authority – DSR Statute F.S. 1004.22 (5)– Divisions of sponsored research at state universities – “Moneys deposited in the permanent sponsored research development fund of a university shall be disbursed in accordance with the terms of the contract, grant, or donation under which they are received. Moneys received for overhead or indirect costs and other moneys not required for the payment of direct costs shall be applied to the cost of operating the division of sponsored research. Any surplus moneys shall be used to support other research or sponsored training programs in any area of the university.”

3. Use of F&A (SRAD) Off-the-top Expenses “Moneys received... shall be applied to the cost of operating the division of sponsored research.” SRAD Distribution “...surplus moneys shall be used to support other research or sponsored training programs...”

4. USE of F&A (SRAD) -- Examples Appropriate Use Graduate Research Assistant Salaries Equipment for Research Laboratory Travel Costs to Conference to Present Paper Animal Care Per Diem Inappropriate Use Graduate Teaching Assistant Salaries Classroom Supplies Refreshment Costs for Departmental Staff Holiday Party

5. Distribution Summary 33.333%(1/3)OVPR 16.667%(1/6)CRC 12.500%(1/8)Deans 37.500%(3/8)Depts. 100.00% 50% if no Dept. Research Administration Costs SRAD Distribution 1/3 Research Support (OVPR) 2/3 1/4 CRC 3/4 Sch/College Gross F&A Earned Fund Interest R e v e n u e E x p e n d i t u r e s F&A Adjustments Admin. & Res Support Units Operating Costs Fund Assessments Research & Other Commitments 1/4 Deans 3/4 Depts.

6. Distribution Summary 33.333%(1/3)OVPR 16.667%(1/6)CRC 12.500%(1/8)Deans 37.500%(3/8)Depts. 100.00% 50% if no Dept. Research Administration Costs SRAD Distribution 1/3 Research Support (OVPR) 2/3 1/4 CRC 3/4 Sch/College Gross F&A Earned Fund Interest R e v e n u e E x p e n d i t u r e s F&A Adjustments Admin. & Res Support Units Operating Costs Fund Assessments Research & Other Commitments 1/4 Deans 3/4 Depts.

7. EXPENSES Annual Operating Costs for Research Units Administrative Units  OVPR  SRS  SRAS  Research Legal Counsel  Human Subjects  Research Communications  Federal Relations  IP Development & Commercialization Research Support Units  Laboratory Animal Resources  Environmental, Health & Safety  Marine Laboratory

8. EXPENSES Fund Assessments Institutional or State Mandated Auxiliary Services Board General Liability & Federal Civil Rights Insurance Audit Disallowances/Write-offs Interest Payments/Penalties

9. EXPENSES Research & Other Commitments Examples Rental costs for non-paying tenants Rent for Tenants in RF managed building NHMFL Differentials Lawton Distinguished Professor Dissertation Fellowships Graduate Studies Fellowships Responsible Conduct of Research (RCR) Research Building Reserves

10. Distribution Summary 33.333%(1/3)OVPR 16.667%(1/6)CRC 12.500%(1/8)Deans 37.500%(3/8)Depts. 100.00% 50% if no Dept. Research Administration Costs SRAD Distribution 1/3 Research Support (OVPR) 2/3 1/4 CRC 3/4 Sch/College Gross F&A Earned Fund Interest R e v e n u e E x p e n d i t u r e s F&A Adjustments Admin. & Res Support Units Operating Costs Fund Assessments Research & Other Commitments 1/4 Deans 3/4 Depts.

11. SRAD Distribution 1/3 OVPR -- Research Support faculty startups, cost sharing, faculty/student support (salaries, travel), lab equipment, etc. 2/3 CRC & Schools/Colleges 1/4 CRC – funds CRC internal award programs 3/4 School/College 1/4 Dean 3/4 Departments

14. SRAD Distribution Reports Office of Research - “Research Report Card” SRAD Distribution Reports SRAD Summary SRAD Detail http://www.research.fsu.edu/activity/sradreports.html

15. Q u e s t i o n s