Indirect Cost Recovery IDCR

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Indirect Cost Recovery (IDCR)
UNIVERSITY OF CALIFORNIA, SAN DIEGO
HEALTH SCIENCES

• Prepared for
• Health Sciences Faculty Council
• March 2005

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Indirect Cost

• For every direct dollar spent, an indirect cost
  (IDC) amount is generated
• 53.5 for research in on-campus space
• 53.5 for leased space with on-campus rate
• 26 for off-campus space
• Indirect Cost generated is not returned to the
  campus at the same rate
• Recovery to Health Sciences for incremental
  indirects is 46

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Health Sciences IDCR Model

• 1/3 of Indirect Cost Recovery (IDCR) to Health
  Sciences is allocated to Departments
• Allocation is based on share of IDC generated
• Base allocation year was 2003/2004
• Future IDCR allocations based on incremental IDC
  generated share of increment generated
  determines share of 1/3 of IDCR to Health Sciences

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Treatment of ORUs

• Two Tiers of ORUs
• Tier 1 PI Initiated ORUs
• Tier 2 Institutionally mandated ORUs/Centers
• Share of IDCR to ORUS is split with Departments
• Tier 1 80 to Department 20 to ORU
• Tier 2 60 to Department 40 to ORU
• These distributions are from the Department/ORUs
  1/3 share of incremental IDCR

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IDCR Model is a RISK Model

• Departments control growth of their IDCR by
  increasing their research grant awards
• Departments experiencing drop in IDC generated
  below base year will see reduction in IDCR
  allocation

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The Future of IDCR

• IDC rate projected to grow to 54.5 by 2006
• NIH Funding levels are impacted by Federal
  funding decisions

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FY 04/05 IDCR Distribution