|
Year
|
Research |
Research
Off Campus |
Instruction
On Campus |
Instruction
Off Campus |
| 7/1/07-6/30/08 |
55%
|
26%
|
53%
|
26%
|
| 7/1/08-6/30/10 |
56%
|
26%
|
53%
|
26%
|
| 7/1/10-6/30/11 |
57%
|
26%
|
53%
|
26%
|
|
Year
|
DOD Contracts
On Campus |
DOD Contracts
Off Campus |
||
| 7/1/07-6/30/08 |
56.5%
|
27.5%
|
||
| 7/1/08-6/30/10 |
57.5%
|
27.5%
|
||
| 7/1/10-6/30/11 |
58.5%
|
27.5%
|
||
|
Year
|
Other Sponsored Programs
On Campus |
Other Sponsored Programs
Off campus |
||
| 7/1/07-6/30/11 |
33%
|
26%
|
||
|
Year
|
Interpersonnel Agreement On/Off Campus
|
|||
| 7/1/07-6/30/11 |
7.9%
|
|||
The F&A (IDC) Rates memo dated March 10, 2009 can be accessed here.
The F&A (IDC) Campus Policy can be accessed here.
F&A (IDC) Waivers
The campus does not waive F&A (IDC) costs. Since they are a legitimate expense to the campus in support of sponsored project activity, F&A costs must be recovered from sponsored
projects in accordance with the campus' F&A cost policy. Any indirect costs not recovered become cost sharing on
the part of the campus. The campus policy provides for F&A cost recovery at less than its audited rate provided the rate in question is the formal, uniformly
applied rate of the sponsor or a special campus rate. In the absence of a specified formal lower rate, the appropriate Federal rate must be requested. If the request for recovery of indirect
costs at the sponsor's formal rate will affect the competitiveness of a proposal to a given sponsored program, the proposal may be submitted with reduced indirect costs as long as the
proposing unit agrees, in writing, to reimburse the campus for lost F&A revenue from resources under its control.
The total cost of a sponsored program (be it research, education, or public service based) consists of both direct and indirect costs. Direct Costs are specifically and clearly identifiable to the specific project. At Stony Brook, direct costs include, but are not limited to, salaries and wages for project personnel, associated fringe benefits, equipment, consumable supplies, travel, technical services, etc. Direct costs are incurred at the discretion of the investigator, in accordance with sponsor regulations and University/Campus and Research Foundation policies and procedures.
Facility and Administrative Costs (sometimes referred to as indirect costs, overhead, administrative allowance, or occasionally, institutional allowance,) are costs incurred in support of sponsored programs, in general, but not identifiable with any single project. Facility and Administrative Costs generally consist of sponsored program and general administration such as payroll and purchasing, and general institutional support services such as building maintenance, libraries, etc.
Reimbursement of Facility and Administrative Costs to educational institutions is predicated upon use of an indirect cost rate. This rate is developed in accordance with the cost principles specified by the Federal Government in OMB Circular A-21. The rate is reviewed and approved every three years by our cognizant audit agency, the U.S. Department of Health and Human Services (DHHS).
The Facility and Administrative Cost rate is applied across a base consisting of all direct project costs (other than equipment, rental of outside facilities, amounts over the first $25,000 of each sub-contract, participant support, and alterations/renovations totaling $15,000 or more). The rate is termed a Modified Total Direct Cost (MTDC) rate. Separate rates are developed for grants, contracts, and cooperative agreements that (1) support research and/or clinical activities and that (2) support training and other educational activities.
The following special rates may be used when the below criteria(s) apply:
Evaluative Testing Rate:
Used for agreements with companies providing a specific company-issued protocol to be used in testing and evaluating a new or investigational device, drug, or compound that they own. Such testing must be required to obtain or maintain federal government approval.
The objective of the study is either a) testing of drugs, devices, diagnostics, treatments, interventions, or preventive measures including testing for an unapproved indication or b) data collection to increase knowledge that would lead to enhanced safety and efficacy of a drug or device. The study must involve contact with humans, inclusive of medical record reviews. The study must be performed primarily in patient care areas and be industry sponsored or funded.
- The rate is 25% Total Direct Costs
Administrative Rate:
applies to unrestricted gifts and other funds received in support of research or training activities where the sponsor provides the funds in advance and without further obligation on the part of the institution: i.e., no constraints on how the funds may be used, no financial or technical reporting requirements, no claims to copyright nor other claims to the ownership or licensing of intellectual properties.
This rate applies to income from:
- Income from
- External Sources deposited to Service and Facility Accounts;
- Copyright and/or licenses not flowing through the SUNY Patent and Invention Policy;
- Materials use, multiple sponsor, and other authorized income accounts.
- NYS Industrial contracts affiliated with Centers for Advanced Technology and the SPIR Program
- Phase 1 subcontracts as part of STTR/SBIR awards
- Fellowship awards from sponsors who do not have their own policy.
- Awards made specifically and solely for support of a conference, seminar, or workshop tobe held at the Stony Brook Campus.
- The rate is 15% Total Direct Costs.
