Policy and Procedure
RESEARCH POLICY SERIES
POLICY AND PROCEDURE STATEMENT ON
DISTRIBUTION OF RECOVERED FACILITIES
AND ADMINISTRATIVE COSTS
AT
MISSISSIPPI STATE UNIVERSITY
PURPOSE
The purpose of this policy is to define the method of distribution of facilities and administrative costs (formerly indirect costs) recovered from grants and contracts in the Division of Research and Division of Agriculture, Forestry, and Veterinary Medicine at Mississippi State University.
POLICY
Effective April 1, 2010
1. Distribution of facilities and administrative costs
a. Division of Research
44% General Fund
19% Office of Research and Economic Development
37% Generating Unit (department, college, center, institute)
100%
b. Division of Agriculture, Forestry, and Veterinary Medicine*
i. Mississippi Agricultural and Forestry Experiment Station
50% MAFES
50% Generating Unit (department, college, center, institute)
100%
ii. Mississippi Cooperative Extension Service
50% MCES
50% Generating Unit (department, college, center, institute)
100%
iii. Forest and Wildlife Research Center
50% FWRC
50% Generating Unit (department, college, center, institute)
100%
iv. College of Veterinary Medicine
40% College of Veterinary Medicine
20% Associate Dean CVM
40% Generating Unit (department, college, center, institute)
100%
* DAFVM pays facilities assessment in lieu of returned overhead to General Fund
2. Projects funded through centers or institutes
The generating unit share of the facilities and administrative costs shall be distributed to the center or institute. For a tenured (or tenure-track) faculty member receiving grant or contract funding through a center or institute, the following shall apply:
a) Three‐fourths of the overhead returned to the generating unit(s) (department, college, center, institute) will be retained by the lead generating unit to compensate for infrastructure and administrative costs. The remainder of the returned overhead will be distributed to the collaborating units.
b) In instances in which the granting entity does not allow released faculty salary, one-tenth of the overhead returned to the generating unit will be provided to the academic department to compensate for lost faculty time. The remainder of returned overhead funds will be distributed according to the policy established in (a) above.
c) In some cases units are given extraordinary overhead recovery due to special circumstances associated with that unit (e.g., computing infrastructure at the High Performance Computing Collaboratory). For a unit to merit such consideration it must have approval by the appropriate Director(s), Dean(s), and Vice President(s). In these cases, the extraordinary recovery will be collected prior to determining the final overhead distributions.
For purposes of this policy, a tenured (or tenure-track) faculty member serving in an administrative position in a center or institute (as director, e.g.) shall be treated as an employee of the center or institute so that the departmental share of the overhead on his/her salary remains with the center or institute.
REVIEW
This policy and procedure will be reviewed every four years or as needed by the Vice President for Research and Economic Development and Vice President for Agriculture, Forestry, and Veterinary Medicine with recommendations for revisions presented to the President.
OP 80.12
02/28/11
For information about this policy, contact the
reviewing department.
