UW-LA CROSSE

INDIRECT COST POLICY & FINANCIAL REVIEW

FISCAL YEAR 2009-10

Goals of Indirect Cost Policy Distribution:

1. Establish guidelines for the use and distribution of indirect cost recovery funds that are consistent
with fiscal policies for Facilities and Administrative (Indirect) costs.
2. Ensure the proper accounting treatment for indirect cost recovery funds to match institutional expenditures
with the source of funds and reimburse the university for costs incurred with sponsored research.
3. Provide a source of funding to the College/Division and Department to support activities for sponsored
research and expenses for research administration.
4. Develop financial incentives for Principal Investigators and provide financial support for continued sponsored
research and grant activity.

GRANT & CONTRACT AWARD SUMMARY - FISCAL YEAR 2009

Federal (144) Non-Fed (133)
Unit Federal (144) Non-Fed (133) Total %
Amount Amount
A&F 3 2 8,286 468,484 476,770 8.29
CBA 2 1 129,702 16,474 146,176 2.54
CLS 9 81 127,814 1,295,785 1,423,599 24.74
HSC 1 1 62,700 56,418 119,118 2.07
PVC 1 4 100,531 103,099 203,630 3.54
SAH 16 14 1,684,275 469,234 2,153,509 37.42
SA 6 5 818,975 412,764 1,231,739 21.40
Total 38 108 2,932,283 2,822,258 5,754,541 100.00

INDIRECT COST RECOVERY - FISCAL YEARS 2007-09

FY2007 FY2008 FY2009 FY09 %
Federal (144) 646,253 382,450 450,977 72.29
Non-Federal (133) 181,316 133,170 172,859 27.71
Total 827,569 515,620 623,836 100.00

INDIRECT COSTS (144) ALLOCATED FOR FACULTY SUPPORT - FY 2007-09

College FY2007 FY2008 FY2009 Avg.
CBA 14,492 1,269 478 5,413
CLS 53,064 38,364 46,054 45,827
SAH 51,823 33,338 80,684 55,282
Total 119,379 72,971 127,216 106,522

INDIRECT COST DISTRIBUTION POLICY

Current Recommended
Federal Indirect Costs
General Administration 60% 85%
College/Unit 40% 5%
Department 0% 5%
Principal Investigator 0% 5%

Non-Federal Indirect Costs

General Administration 0% 85%
Provost 50% 0%
College/Unit 50% 5%
Department 0% 5%
Principal Investigator 0% 5%
 UW-La Crosse
Indirect Cost Budget Summary
Fiscal Year 2009-10

Description Amount

ESTIMATED INDIRECT COST RECOVERY

Federal Grants & Contracts (FY09) 450,000
Non-Federal Grants & Contracts (FY07-09 Average) 160,000
Total 610,000

ALLOCATION OF OVERHEAD
Institutional Funding Support 85% 518,500
College 5% 30,500
Department 5% 30,500
Principal Investigator 5% 30,500
Total 610,000

ALLOCATION OF INSTITUTIONAL FUNDING SUPPORT

MVAC 133 Non Federal Allocation 60,000
IT Security Officer 70,000
IT Server Administration 50,000
Grant Writer (ORSP) 45,000
Program Assistant (ORSP) 33,000
Grant Accountant (Business Services) 47,000
Fringe Benefits 139,650
DOA & State Bureau Fiscal Assessments 10,000
LAB A-133 Audit Assessment 15,000
WISYS Tech Foundation Allocation 10,000
Other Audit & Assessments 10,000
Overhead Revenue Contingency 28,850
Total 518,500