This document describes how to distribute direct and indirect cost expenditures among faculty and departments on an award or project.
Many campuses engage in interdisciplinary sponsored program activity where multiple departments share a portion of an award. When more than one department shares an award, credit for direct and indirect costs needs to be distributed among the departments and principal investigators based upon a specific percentage of expenditures. The Oracle Grants Management system includes a credit distribution feature that allows you to input and report on the credit distributions.
The following table outlines the procedure for assigning credit distributions by award or project when establishing an award:
Step |
Action |
1 |
When an award is established, determine whether the award involves interdisciplinary activity. |
2 |
If the award does involve interdisciplinary activity and credit for expenditures will be distributed among multiple departments, determine what percentages to assign to each department and principal investigator. Percentages must equal 100%. |
3 |
Input the credit distribution percentages on the "Credit Distribution" form in the Oracle GM system. Percentages can be distributed by award or by project. Refer to the following work instructions for detailed information on inputting the percentages: Add or Change Award Credit Distribution Information Add or Change Project Credit Distribution Information If no credit distribution information is entered on the award or project, the credit distribution will default to 100% assigned to the Task Org and Task Manager. |
Note: The award itself is not broken down by budget and expenditures for each department, but each department will receive a percentage of the credit. The SPAR is not affected by the credit distribution information.
On Award 12345, the credit distribution percentage entered is as follows:
Total expenditures on the award are as follows:
Credit Distribution on Award 12345:
Department |
Percentage |
Direct Cost |
Indirect Cost |
Total DC & IDC |
Chemistry |
25.00 |
500.00 |
250.00 |
750.00 |
Physics |
75.00 |
1,500.00 |
750.00 |
2,250.00 |
There are two reports that you can run to display expended dollars based on credit distribution:
The reports use the same Award Purpose Code criteria as the Sponsored Program Activity Report (SPAR), to ensure that the data matches the SPAR.
The credit distribution data is available for Discoverer reporting. Refer to xxx for information on Discoverer.