The allocation of indirect costs for each sponsored project are determined at pre-award as part of the proposal approval process. The Principal Investigator(s) and their chairs, deans and any center directors are responsible for ensuring the allocations are accurate.
Allocations are based on the Indirect Cost Distribution policy and the Policies and Procedures for Research Centers:
Questions regarding allocations should be directed to the Associate Vice President for Research/Executive Director Sponsored Programs.
When a PI or Co-PI is affiliated with a research center that has been approved by the Vice President for Research for indirect return, the center allocation is provided in addition to the department share. The PI/Co-PI(s) are responsible for letting SPA know if the project should receive a center allocation at pre-award.
If the PI or Co-PI is a Center Director whose primary university appointment identified in HRS is in the research center approved for indirect cost return, the center will receive both the departmental allocation (10%) and center allocation (15%).
In the PI or Co-PI is not a Center Director but their primary university appointment identified in HRS is in the research center approved for F&A, the center will receive the department allocation (10%) only. No additional center allocation will be provided.
NIU’s current indirect cost system distributes indirect revenue based on departments, not individuals.
For projects with multiple PIs who reside in the same department, the department will receive 10% and the college 10%.
For projects with multiple PIs residing in different departments, the indirects are distributed equally. For example, if the PIs are from two separate departments, each department would receive 50% of the total department allocation (10%). If the PIs were from three different departments, each would receive 33% (and so on). This allocation model also applies to the college/division and center shares.
Each month, usually mid-month when PeopleSoft FMS reports are available, SPA Grants and Contracts Associates calculate the amount of indirect costs earned for each award based on expenditures posted to each grant account. The calculation follows the applicable indirect cost rate for the award and any applicable exclusions (included MTDC base).
After completing and verifying the calculations, SPA prepares and distributes campus indirect cost reports and indirect revenue to various campus units through PeopleSoft FMS. SPA’s goal is to complete these allocations monthly.
The lead Principal Investigator’s college/division receives the monthly Indirect Costs Recovered by College report identifying indirect costs earned by the college and department. It is the responsibility of the college to distribute the department allocation of indirects, this includes any indirects earned by departments outside of the college.
Each Business Manager for the below college/division receives these monthly reports.
If additional individuals should receive the reports, the college/division head or their designee should contact grantsfiscal@niu.edu.
Colleges/divisions may also be responsible for distributing indirect revenue to research centers housed under them. The center share of the indirect funds to be distributed are also found on the Indirect Costs Recovered by College report.
Center Directors may request monthly reports detailing indirects earned on each grant associated with the center. Please contact grantsfiscal@niu.edu to request reports.
Center Directors who have questions regarding the accounting of their indirect funds should contact the Business Manager responsible for distributing the center share.
Pre-award and Proposals
asosp@niu.edu
Post-award and Award Management
GrantsFiscal@niu.edu
InfoEd Questions
erahelp@niu.edu