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IDC Distributions

In accordance with University policy (GCS Costing Policy), Federal Policy (OMB-A21) and the University's Facilities and Administrative Cost Rate Agreement negotiated with the Department of Health and Human Services, recovery of all costs (direct and indirect costs) associated with any test, research, or investigation conducted by University personnel or requiring use of University resources must be proposed to external sponsors at actual cost including the full indirect cost rate of the University.  Exceptions to these policies must be requested and approved by the Vice President or Assistant Vice President for Research.  

Indirect Costs are collected by the University and distributed according to University policy. Visit the Office of the Provost's policy page to view the basics of the University’s IDC Distribution Plan.

For sponsored projects that involve multiple colleges or schools, the Indirect Cost Distribution Form (included in Mentis BlueSheet) may be used to document and agree to an allocation of IDC recovery from a sponsored project between multiple deans. The initial IDC recovery distribution will be made according to the IDC Distribution Plan and it will be the responsibility of the account holders to make any fund transfers to honor the agreement of the Indirect Cost Distribution Form.