We have a policy which has two options:

1.  If full IDC was budgeted, full IDC is collected and residual
surplus is returned to unit research incentive account.

2.  If partial or no IDC was budgeted, 50% of surplus is retained in
central admin and 50% returned to unit research incentive account.

Policy is the same for all types of funding.

R. Steven Etheredge
Director, Pre-Award Services
Sponsored Awards Management
University of South Carolina
(803) 777-4457
(803) 777-4136 fax
xxxxxx@gwm.sc.edu

>>> xxxxxx@BOISESTATE.EDU 12/21/2004 11:27:08 AM >>>
Happy Holidays, All

I'd be interested to know how you treat allocation of F&A on fixed fee
and fee-for-service projects when there is a surplus at the end of the
project. Do you allocate any F&A from the surplus balance before
distributing the surplus? What if the projects are federal or
pass-through?

Thanks, as always.

Kim

Kimberly Chanley
Manager
Sponsored Projects Accounting
Boise State University
208.426.1791

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