Indirect Cost Recovery (ICR)

The resources required to conduct extramural research include those elements which are directly attributable on a project-by-project basis (such as consumable supplies, salaries of active participants, equipment purchased for the project) and those that indirectly support projects on an institutional basis (e.g. research administration and accounting, purchasing, library, space, maintenance).  Funds received as part of a project to support the infrastructure of the institution are most commonly referred to as Indirect Cost Recovery (ICR) funds.

The Federal Office of Management and Budget, in document OMB-A-21, defines allowable direct and indirect costs for federal grants and contracts. Direct costs are those that can be specifically identified with the project, whereas Indirect cost items are associated with general infrastructure support. Indirect costs are real costs to the University associated with carrying out extramurally funded research.  These indirect costs are now referred to as Facilities and Administrative rates or F&A rates in OMB-A-21.

  • For additional information on F&A rates and related policy information please visit Costing Policy & Analysis at the Accounting & Financial Services website.
  • Resources are available through the Office of Research to understand how F&A Rates impact research proposals, grants and contracts.

Allocations of ICR funds were changed in 2011-12 as a result of the UC Funding Streams initiative and the implementation of UCD’s Incentive-Based Budget Model and are now allocated via through the ICR Campus Return Program where a portion of ICR generated is allocated back to the school/college that performed the research and a portion is held centrally by the Provost to support campus-wide initiatives.

Indirect Cost Recovery Reports1

Additional Reference & Prior Year Files


1 ICR fund reports reflect those that are administered within the unit. This does not necessarily reflect the full amount of research funding or activity by faculty with appointments in the unit. Faculty may participate in research administered through an Organized Research Unit or other campus unit and that activity would be reflected there.