1. University Wide Policy Library
  2. Research Policies
  3. Indirect Costs of Sponsored Research Policy
  4. Procedure:  Distribution of Funds to Support the Indirect Costs of Sponsored Research   

Procedure:  Distribution of Funds to Support the Indirect Costs of Sponsored Research   

Final Approval Body: Senior Leadership Team
Senior Administrative Position with Responsibility for Procedure: Vice-Principal Research
Date Initially Approved: 5/1/14
Date of Last Revision, if applicable: 4/11/25

 

Purpose

To provide the research community with instruction on the distribution of funds that support the Indirect Costs of Sponsored Research within the University.

Procedure

Distribution of Funds to Support the Indirect Costs of Sponsored Research

Step 1 - Please read the following information

Typically, all Recovered Indirect Costs of Sponsored Research will be distributed to the Faculty/School of the Principal Investigator (PI) of the Research Agreement, or shared among Faculties/Schools for Research Agreements involving more than one unit.

Each Faculty will be responsible for determining how Indirect Costs will be distributed within the Faculty/School and for communicating this distribution policy to all Principal Investigators. The Vice-Principal Research portfolio may facilitate communications between Principal Investigators, Department Heads, and/or Deans (or delegates), where appropriate.

Research Support Fund (RSF):  Each Faculty/School will be responsible for accounting of all monies received through the RSF grant and reporting back to the Vice-Principal Research portfolio, as requested.  RSF funds can only be used for eligible Indirect Costs of Research (). For more information on the administration of RSF and historical spending of RSF at Queen’s, see /vpr/about/reports/rsf-ipg.

Responsible Officer/Unit – Faculty/School administration, finance and/or research representatives

Step 2 - Determine distribution method

Distribution of Recovered Indirect Costs of Sponsored Research is determined according to one of the methods listed below.

These methods do not explicitly consider Sponsored Research where all, or a portion, of the research is conducted under purview of a University-based research centre or institute.  In this latter scenario, additional consideration and negotiation of Recovered Indirect Costs flowing to the centre or institute may be required.

a. For research projects with one PI and no co-PIs, all Recovered Indirect Costs will flow to the Faculty/School of the PI.  

b. For research projects where the PI and co-PI(s) are from the same Faculty/School, all Indirect Costs will flow to the Faculty/School.  Refer to the Faculty/School internal policy for Recovered Indirect Costs distribution.

c. For research projects where the PI and co-PIs are from different Faculties/Schools:

  • All Recovered Indirect Costs will flow to the Faculty/School of the lead PI and none will flow to co-PI(s)

         OR

  • Recovered Indirect Costs will be divided between the Faculties/Schools of the PI and co-PI(s). An agreement outlining the division of Recovered Indirect Costs will be negotiated between relevant Faculty/School Associate/Vice-Deans Research and attached to the TRAQ DSS file at the time of submitting the funding application and before executing an agreement.

d. For Sponsored Research where all, or a portion, of the research is conducted at an Affiliated Hospital there will be negotiation of the division of Recovered Indirect Costs. Generally, the following will apply:

  • For non-Tri-Council Sponsored Research Projects, where the lead PI performs research in hospital space, Recovered Indirect Costs will be distributed as per the relevant Affiliation Agreement(s) and/or Memoranda of Understanding.
  • Recovered Indirect Costs may be divided between the Affiliated Hospital(s) and the Faculty/School of the PI and co-PI(s) according to the internal policy of each Faculty/School (typically for large-budget projects)
    • An agreement between the Faculty/School Associate/Vice-Deans Research and the Affiliated Hospital outlining the division of Indirect Costs will be negotiated and the corresponding Research Accounting form (outlining the distribution between the Faculty/School and Affiliated Hospital) completed and attached to the TRAQ DSS file at the time of submitting the funding application and before executing an agreement.
    • PI completes the hospital approval questions in the TRAQ DSS.

Responsible Officer/Unit - Faculty/School administration, finance and/or research representatives

Step 3 - Notice of award or execution of Research Agreement

Notice of Award received from external sponsor or Research Agreement with conditions executed.

Responsible Officer/Unit - Principal Investigator and/or Research Services

Step 4 - Certification(s) verification

Research Services staff (Research Facilitator) checks that all certifications have been obtained (if applicable).  If all certifications are in place, the file is passed over to Research Accounting (Finance) to initiate Research Project set-up.

Responsible Officer/Unit – Research Services

Step 5 - Accrual of Recovered Indirect Costs

Indirect Costs are accrued as Direct Costs are incurred and are distributed to the Faculties/Schools on a monthly basis, if applicable.

Responsible Officer/Unit – Research Accounting

 

Related Policies, Procedures, Guidelines:


Responsible Officer: Vice-Principal Research
Contact: Director, Grants and Research Operations
Date for Next Review (five years from initial approval): 4/11/30