The indirect cost (IDC) synonymous with Facilities and Administrative (F&A) recoveries are distributed to departments and colleges.  The returned IDC is intended to be used as seed money for the development of research on the JMU campus consistent with the mission of the University.  The funds can be allocated to the use of the originator (principal investigator) of the grant whose sponsored program acquisition gained the indirect funds or to other faculty members to seek external funding.  The administration of all funds must adhere to the financial procedures of James Madison University; Office of Management and Budget (OMB) 2 CFR 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards.

Distribution of Indirect Cost Funds

Distribution of Indirect Cost Funds

Funds may be used:

Funds may not be used:

1.  As a matching fund for a subsequent proposal and/or funded project;

1.  To finance educational programs normally funded by university education and general funds;
2.  To support existing scholarly research activities that secure sponsored funding; Examples include: reassigned time, technical help, graduate student support, secretarial or other support staff, etc. 2.  To finance expenses to conferences or meetings which do not directly support scholarly activities to obtain external funding;
3.  To encourage an unfunded faculty member to develop a project that could be expanded into an externally funded project; Examples include: travel to explore potential funding sources, funds to get assistance to collect data and develop a preliminary project designated to be expanded into an externally funded project, etc. 3.  For general travel to meetings;
4.  To renovate an existing facility to accommodate specific research. 4.  For entertainment purposes or the purchase of alcoholic beverages;
5.  As attendance at meetings to lobby for federal funds.

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