In addition to the return on indirect costs, which occurs afters then end of
the fiscal year, Marquette University returns 25% of the "net" academic or 12
month salary earned on a grant or contract.  The "net" amount is determined by
deducting the cost, if any, of hiring a replacement instructor for the faculty
member whose salary is included in the grant.  The salary amount used does not
include any "overload" or supplemental pay.  The replacement cost includes
the course buy-out salary and fringe.  Like the indirect cost return, the
return on salary is shared between the Dean/Director, Chair and PI.  The return
is to be used as an incentive to include academic year salary in budgets.  The
split is determined by the Dean/Director, usually 1/3, 1/3, 1/3.  The funds are
placed in non-lapsing restricted accounts, which may be used at the discretion
of the account holder.