Missouri State University

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Office of Sponsored Research and Programs 

Distribution of Indirect Costs

The formula for distributing Indirect Costs is dependent on the type of project to be performed:

  • Academic/Administrative Cost Center Projects
  • University Center Projects

 

Academic/Administrative Cost Center Projects:

These projects are performed by faculty or staff that originate and will be administered by an academic department or other administrative unit (not including Centers).  The total Indirect Costs collected for the project will be distributed as follows:

  • 40% to the Vice President for Research & Economic Development
  • 25% to the College or Administrative Cost Center
  • 15% to the Department
  • 10% to the Principal Investigator(s)
  • 5% to Financial Services
  • 5% to the Office of Sponsored Research & Programs

University Center Projects:

Indirect Costs collected for projects performed and administered by University Centers will be distributed as follows:

  • 70% to the University Center
  • 20% to the Vice President for Research & Economic Development
  • 5% to Financial Services
  • 5% to the Office of Sponsored Research & Programs


Because University Centers are designed to be self supporting, the amount of funds distributed to the Principal Investigator(s) will be at the discretion of the Center Director.

Credit Sharing Plan:

To ensure that the faculty and staff, and their home units, receive the recognition and rewards for their efforts, the credit-sharing plan that follows will be used to identify the relative contributions of the individuals and their home units.  During the development of a proposal, faculty and staff to be named as responsible for aspects of the project will assign themselves a percentage of shared credit according to their estimated contributions.  This information will be included on the Internal Approval Form (IAF) “Percentage of Shared Credit” line.  This system will be used to determine the distribution of Indirect Costs and to recognize the individuals and their home units in reports on external funding received by the University. 

Following are examples of how Indirect Costs would be distributed in conjunction with the Credit Sharing Plan:

Academic/Administrative Department Projects:

The distribution percentages are based on the Academic/Administrative Cost Center distribution rates:

 

CREDIT SHARE

DISTRIBUTION

PI/Co-PI
Unit
PI/Co-PI
Cost Center
Credit
Share
VP
RED


OSRP

FS
Cost
Center

Unit
PI
Co-PI
Chemistry CNAS 40.00% 40.00% 5.00% 5.00% 10.00% 6.00% 4.00%
Communication COAL 20.00%       5.00% 3.00% 2.00%
Counseling COED 10.00%       2.50% 1.50% 1.00%
Biomedical Sciences CHHS 10.00%       2.50% 1.50% 1.00%
Political Sciences CHPA 20.00%       5.00% 3.00% 2.00%

 

University Center Projects:

The distribution percentages are based on the Academic/Administrative Cost Center distribution rates:

 

CREDIT SHARE

DISTRIBUTION

PI/Co-PI
Unit
PI/Co-PI
Cost Center
Credit
Share
VP
RED


OSRP

FS
Cost
Center

Unit
PI
Co-PI
CAR CHPA 40.00% 40.00% 5.00% 5.00% 0.00% 28.00% 0.00%
OEWRI CNAS 20.00%       0.00% 14.00% 0.00%
BBLS VPRED 10.00%       0.00% 7.00% 0.00%
CASE VPRED 10.00%       0.00% 7.00% 0.00%
CRPM CNAS 20.00%       0.00% 14.00% 0.00%

Because University Centers are designed to be self supporting, the amount of funds distributed to the Principal Investigator(s) will be at the discretion of the Center Director.

 

Joint University/Center Projects:

The distribution percentages for both Academic/Administrative department Proposals AND University Center Projects are both used as follows:

 

CREDIT SHARE

DISTRIBUTION

PI/Co-PI
Unit
PI/Co-PI
Cost Center
Credit
Share
VP
RED


OSRP

FS
Cost
Center

Unit
PI
Co-PI
Chemistry CNAS 50.00% 20.00% 5.00% 5.00% 12.50% 7.50% 5.00%
CBLS VPRED 50.00%  10.00%     0.00% 35.00% 0.00%

 


 

Documents:

Indirect Cost Policy (Word)

Indirect Cost Policy (PDF)

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