TUC Sponsored Programs

What Happens to IDC?

Grant Administration Service Charge

Definition

The Grant Administration Service Charge is the fee charged by The University Corporation to the University for the administration of Sponsored Programs.

Calculation

The Grant Administration Fee consists of:

  • The Costs of the TUC-Sponsored Programs Department
  • 3.9% of the Total Project Expenditure of all Sponsored Programs Administered by TUC*

*The 3.9% percentage represents the effort of the TUC administration for sponsored programs at such as:

  • Accounting (Purchasing, Accounts Payable, PeopleSoft, General Audits, Financial Statements, Accounting Supervision)
  • Human Resources (Hiring, Change of Status, Termination, Benefits Administration)
  • Payroll (Payroll Administration, Payroll Tax Filings etc.)
  • Contracts (Lease Contracts, Service Contracts, etc.)
  • Risk Management (Insurances, Risk Assessment, etc.)
  • Floating of Working Capital (Most sponsored programs are cost reimbursements, funds for expenses are pre- financed before they are reimbursed by the granting agency)
  • General Administration (Front Desk, Customer Service Activities, etc. )
  • Executive Supervision

Sponsored Programs is the single largest department at TUC, representing approximately 70% of its revenue, therefore it also must bear a share of its general administrative expenses.

Source

The Grant Administration Fee is deducted from the pool of recovered indirect cost, due to be transferred to the University. Therefore it does not impact the funds available to the Principal Investigator.

Downloads

Power Point Presentation: Grant Administration Service Charge (ppt)

Sponsored Programs Reserve

Purpose

The purpose of the Sponsored Programs Reserve is to cover potentially unallowable costs and penalties resulting from sponsored programs.

Administration

The Sponsored Programs Reserve is jointly administered by The University Corporation and the CSUN - Office of Research and Sponsored Programs. Any disbursement from the reserve requires the joint approval from both offices.

Allocation to the Reserve

Per Policy:

Net Indirect Cost of All Sponsored Programs (after SP expenses) X 10%

Cap: => Up to a maximum of 5% of the Sponsored Programs Volume

Recovered Indirect Cost (IDC) of All Sponsored Programs

less

  • 3.9 % x Expenditures of All Sponsored Programs
  • Cost of Sponsored Programs Department
  • Partial Cost of the Office of Research & Sponsored Projects (CSUN-ORSP)

Net Indirect Cost

x 10%

= Addition to the Sponsored Programs Reserve

Write-Off against the Reserve

Write-Off < $100

The Sponsored Programs Administrator will be able to write-off any amounts smaller than $100 to the Sponsored Programs Reserve.

Write-Off < $500

The Senior Sponsored Programs Administrator will be able to write-off any amounts smaller than $500 to the Sponsored Programs Reserve.

Write-Off < $5,000

The Director, Sponsored Programs will be able to write-off any amounts smaller than $5,000 to the Sponsored Programs Reserve.

Write-Off < $10,000

The Chief Financial Officer will be able to write-off any amounts smaller than $10,000 to the Sponsored Programs Reserve.

Write-Off > $10,000

The Executive Director together with the Associate Vice President Research will be able to write-off any amounts equal or larger than $10,000 to the Sponsored Programs Reserve.

Default

The Executive Director will determine the default of a payment and will notify the Associate Vice President Research, and the Principal Investigator, and if applicable the Manager of Academic Resources and the Dean of the respective college. Together with the Associate Vice President Research, the Executive Director will determine the allocation of the related charges.

IDC Net Available to Campus

Definition

The IDC Net Available to Campus is the amount of recovered Indirect Cost transfer to the University after the deduction of all expenses incurred.

Calculation

The IDC Net Available to Campus is calculated as follows:

Recovered Indirect Cost (IDC) of All Sponsored Programs

less

  • 3.9 % x Expenditures of All Sponsored Programs
  • Cost of Sponsored Programs Department
  • Partial Cost of the Office of Research & Sponsored Projects (CSUN-ORSP)
  • Allocation to Sponsored Programs Reserve

Indirect Cost (IDC) transferred to CSUN (Net Free Balance)