Dynamic Distribution of F&A
Following established guidelines for distribution of institutional recovery of F&A for the ongoing support of the research enterprise, the Research Office began Dynamic F&A (DF&A) distribution for all existing and new sponsored projects as of July 1, 2017 (FY18).
DF&A is recovered per each corresponding expenditure and immediately put into the PI's dean/director's SPABA account.
To identify revenue and facilitate distribution at the dean/director level, ORSP creates:
- a unique departmental DF&A distribution code attached to each PI that identifies whether sponsored funding is federal or non-federal and, as part of this DF&A distribution code,
- a unique six digit activity code consisting of the investigator's first four letters of last name and the first two letters of the first name.
SMITWI William Smith, DBS (CHS)
JONEJA Jane Jones, NTSG (CFC)
Using the departmental DF&A distribution code, all recovery is immediately put into the PI's dean/director's SPABA account. Using the activity code, the dean/director unit is able to reconcile and redistribute to the chair and PI per unit practice/policy. The Expense and F&A Information report in InfoGriz may be helpful in the reconciliation process.
If a project includes named co-Is, F&A recovery is immediately put into the SPABA account of the primary PI's dean/director. Using the PI's unique six digit activity code, the dean/director level unit is able to reconcile the generated F&A revenue. Any sharing of recovered F&A among investigators is determined by the PI in consultation with co-Is. It is the responsibility of the PI to communicate this percentage to the dean/director level for distribution, regardless of the college/school of the co-I(s). Such distribution is anticipated to occur at least annually.
Prior to FY11, the F&A returns were based on annual projections from actual recovery from the previous fiscal year. For example, the FY10 SPABA distribution was based on actual FY09 recoveries.
In FY11, an F&A return model was implemented that delayed distribution for two fiscal years following actual expenditures. To make that happen, the FY12 SPABA funds that were distributed were not based on real recovery; rather, the Research Office advanced funds to the deans/directors in the same amount as that distributed in FY10.
This model where revenue distribution is two years in arrears has continued; the distribution occurring in FY17 is based on what was earned in FY15.
The recovery earned in FY16 and slated to be distributed in FY18 will be distributed over both FY18 and FY19, during which time deans/directors will also receive DF&A on active projects.
If the F&A recovery earned in FY17 was greater than that earned in FY10, the difference will be distributed to the dean/director over FY20 and FY21 along with any DF&A on active projects. Such adjustments will be based on actual distributions from the Research Office which may vary from InfoGriz totals.
|FY18||DF&A, plus||0.5 FY16|
|FY19||DF&A, plus||0.5 FY16|
|FY20||DF&A, plus||0.5 FY17 minus 0.5 FY12 Advance|
|FY21||DF&A, plus||0.5 FY17 minus 0.5 FY12 Advance|