The indirect costs that principal Investigators (PI), departments, deans, and provost office receive can be used in accordance with the university policies and procedures. Indirect cost funds should be used to sustain a current sponsored project or develop other university projects for which external funding is expected to be sought.
What are allowable expenditures using indirect cost funds?
- Books, journals, papers, and other similar expenses related to scholarship and research
- Bridge funding (short-term expenses that are needed until long-term funding is secured)
- Laboratory instruments for research purposes
- Laboratory renovations (e.g., modifications needed for new instruments for research purposes)
- Matching funds or cost share commitments for grants and sponsored projects that are required for a grant proposal and there are no other funding sources available.
- Personnel, such as undergraduate students, graduate students, University Assistants to assist with working on research or a sponsored project
- Conducting early pre-grant feasibility studies
- Professional development costs to attend grant writing or proposal writing workshops
- Publication costs associated with activities from a research or sponsored project
- Proposal costs associated with preparing competitive proposals for sponsored programs
- Seed money for new research projects
- Supplies and equipment purchases for research
- Support of broad-use core facilities and shared instrumentation to support research
- Travel to meet with program directors, present papers, give invited talks, etc., for
purposes that are connected with sponsored programs and research
What are unallowable expenditures using indirect cost funds?
- Food for entertainment purposes or the purchase of alcoholic beverages
- Faculty Release Time
- Faculty Salaries
- Lobbying for federal funds (attendance at meetings for lobbying purposes)
- Travel to conferences or meetings which do not directly support scholarly activities to obtain external funding
What happens to the funds if the PI retires or leaves the University?
If the PI leaves or retires from the University, any unexpended funds remaining in their indirect cost account will be returned to the University, unless another faculty member has assumed the role of the PI for the grant, then the remaining funds will be transferred to the new PI.
When are indirect costs distributed to the indirect cost accounts?
Indirect costs are allocated, typically during the month of October, after Accounting has closed the books for the previous fiscal year ending June 30. All Indirect funds that were received by June 30 are dispersed in the following percentages:
Grants that fall under Academic Affairs:
25% - University
15% - Office of Post-Award Grants
10% - Grants and Funded Research
10% - Vice President of PI
15% - Principal Investigator (PI)
10% - Department of PI
15% - School of PI/Dean's Office
Grants that fall under Student Affairs:
25% - University
15% - Office of Post-Award Grants
10% - Grants and Funded Research
10% - Vice President of PI
20% - Principal Investigator (PI)
20% - Department of PI
What account(s) are indirect costs posted to?
All funds are allocated to the other expense pool (OE) (account number 700000). If you wish to use these funds for personnel expense pool (DPS) (account number 600001) you will need to make the request to the Budget Office budget@mail.ccsu.edu