To support departmental costs associated with the administration of sponsored research, the campus allocates a share of total Facilities & Administration (F&A), or indirect, cost recovery to schools. Allocations are based on the academic department administrative cost component included in the negotiated federal F&A rate for on-campus sponsored research and reflect the school's proportionate share of F&A cost recovery from all sources (federal, private, state, and local sponsors).
Base Allocation – Support for Research Administration
Consistent with the allocation methodology adopted by the Budget & Investment Committee in April 2012, the annual adjustment to the support for school research administration is equal to 10.5% of the incremental F&A cost recovery generated in the prior year.
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Northern California Institute for Research and Education (NCIRE)
Schools receive 54% of the NCIRE F&A cost recovery generated.
ZSFG Division of Experimental Medicine (DEM)
Per the MOU dated July 8, 2024, the Chancellor will provide a declining share of F&A recovery to DEM, from 71% to the standard 10.5% , i.e., 71% for FY24 activity, 56% for FY25, 41% for FY26 activity, 26% for FY27 activity, and 10.5% for FY28 activity and thereafter.
SOM F&A Allocation to Departments
F&A allocation journals will be recorded in the November ledger. This allocation is based on SOM’s share of the recovery, determined by each department's proportional contribution of the previous year’s generated F&A.
Departments have the option to reallocate their ICR dollars to another department ID within their unit by utilizing Account 74000/Fund 5000.