Purpose:

The purpose of the IDCR is to support future research activities at the University of Memphis. Indirect Costs (or commonly referred to as FA costs) are generated by direct expenditures on federal, state, and private grants. Current year indirect cost fund reallocation is based upon the actual FA allocation from the prior year.

Distribution Percentages are as follows:

• Principal Investigator (PI) - 10%
• Department -10%
• School/College - 5%

The distribution of IDCR is formula driven and performed manually after the close of the fiscal year. Deans and Chairs may reallocate funds at their discretion once the IDCR distribution is complete. Subsequent budget changes must be processed by the College or Department.

Shared Credit:

Faculty/Investigators may share credit with eligible participants. The intention to share credit must be indicated on the Proposal Summary Form (PSF) at the time of proposal submission. The distribution of the department and college/school share follows the faculty member. For example: Dr. X in Psychology is sharing with Dr. Y in Biomedical Engineering at 50% each. Of the total F&A recovered, each faculty member will receive 5%, their respective departments will receive 5%, and their respective colleges/schools will receive 2.5%. All budget revisions to transfer shared credit after the IDCR distribution is complete must be processed by the department.

Eligible Participation:

• Full-time faculty with research related activities.
• Must not have terminated employment at any time prior to the IDCR distribution.
• Participant must have an IDCR account set up to receive a distribution.
• Participant must have recovered the full amount of FA possible on the grant; i.e., no waivers or discounts of FA.
  
  

Important Information:

• The purpose of the Faculty IDCR account is for discretionary research support under the direction of the Faculty.
• Upon the termination of the Faculty, any remaining funds already reallocated to an IDCR account will be transferred to the departmental IDCR account by the Chair or Dean.
  
  

How to read the IDCR Allocation Report:

• The report is broken down by College, Department, Faculty and individual projects.
• The Fund is the original location of the IDCR allocation during the period on the grant.
• The IDCR % is the amount of distribution that is allocated. If the grant shares credit with another PI, the percentage indicated on the proposal summary form will be listed on the report.
• The IDCR field is the original allocation of FA during the period on the grant. If the amount is negative, this generally indicates that a correction was made as a result of an entry made to the grant in the previous period.
• The faculty distribution (faculty amount heading) is listed with the IDCR account, Journal Voucher #, and amount. If the field entry is DNT, this means the amount was not transferred.
• The department and college distributions list the IDCR account, Journal Voucher #, and amount. The department and college distributions include all amounts, even when the faculty distribution was not made.