Part of F&A recovery is returned to the deans/directors for use at their discretion to support the research and creative scholarship enterprise. These funds are put into designated accounts and are internally referred to as SPABA.
When approved by the Vice President for Research and established in UM's financial system, dynamic recovery of F&A (DF&A) allows immediate recovery of F&A per each corresponding expenditure. DF&A is put into the SPABA account of the primary PI's dean/director. To identify recovery and facilitate distribution at the dean level, a unique departmental distribution code and six digit activity code is attached to each PI. When transitioning to DF&A, a unit will receive a lump sum recovery representing what was earned prior to the implementation of DF&A.
Because SPABA generation is dependent upon the success of external proposals and awards, such funds can usually be carried forward to account for the fluctuation of grants, contracts, and cooperative agreements.