| Policy Name: | Distribution of Overhead and Indirect Costs of Research |
| Originating/Responsible Department: | Office of the Vice-President (Research and International) |
| Approval Authority: | Academic and Research Committee |
| Date of Original Policy: | August 2009 |
| Mandatory Revision Date: | August 2014 |
| Contact: | Director, Research Services |
Policy:
The distribution of overhead and indirect cost revenues will be consistent across the University.
Purpose:
The indirect costs of research are institutional costs that benefit and support research. These costs must be included in budget requests to external sponsors of research and research-related activities. Indirect costs cannot be easily isolated to a specific research project, but they are nevertheless real and necessary for the conduct of research. Examples of these costs include, but are not limited to, building space and utilities; maintenance and upgrade of research space; maintenance and upgrade of library facilities; central technical support of labs, offices, core and other facilities; management and administration of research, research finances, and regulatory requirements and research compliance (i.e. research ethics, biohazards certification, animal care etc.); hazardous waste disposal; radiation safety; occupational safety; campus security; liability insurance.
The purpose of this policy is to ensure that the distribution of overhead and indirect cost revenue is consistent, and is distributed in a manner that ensures that appropriate costs of conducting research are met. These funds can also be used in a manner that generates future research revenue.
Scope:
This policy is applicable to overhead and indirect costs revenue collected as a result of research sponsored from external sources, and other non-credit academic, professional and engagement activities related to research activities and expertise. Funds received from the federal government Indirect Costs Program are not included in this policy.
Procedure:
The distribution of overhead and indirect costs will be as follows:
5% University contingency to cover the unexpected costs associated with contract completion (e.g., bad research debts), to be administered jointly by the Office of the Vice-President (Research and International) (OVPRI), and the Office of the Vice-President (Finance and Administration) (OVPFA)
Of the remaining 95%,
55% Central University Operating (27% of this 55% will go to OVPRI on the first $1.33M total overhead revenue to University per annum; 73% to OVPRI on revenue that exceeds $1.33M). 50% of the overhead to OVPRI that is generated by Carleton University Research Centres (CURCs) will be used, at the discretion of OVPRI, to support the activities of the CURCs.
15% Faculty (for cross-Faculty CURCs this amount would be split equally between the Faculties)
15% Department (on non-CURC related projects, based on the principal investigator’s appointment)
15% Carleton University Research Centre (on CURC projects)
15% Researcher (for eligible research costs; can be reallocated to a CURC, at the discretion of the principle investigator)
Links to related Policies:
http://www.carleton.ca/secretariat/policies/University%20Overhead%20in%20Sponsored%20Research%20Activites.html