Research Topic

Indirect Cost (F&A) Recovery and Distribution


Facilities and administration (F&A) charges on sponsored projects are a reimbursement from the sponsor to the campus for the cost of doing research. Because colleges and units incur costs in supporting sponsored research, a portion of the reimbursement is distributed back to them. 

The Office of the Provost defines the standard way of distributing these funds back to the units. But there are times when a special distribution is needed. For example, a unit may find a special F&A distribution code necessary for investigators who have a split appointment.

The SPA policy page contains a link to view the full Indirect Cost Recovery Distribution Policy & Special Policy from the Office of the Provost. 


ICR Distribution

ICR Distribution codes are entered into Banner by SPA Award Management. The distribution code drives the division of the F&A recoveries to the college/department/PI 

  • Codes are based on the fund level PI's home organization code
  • If a special distribution code is needed, it may be noted in the myProposals project characteristics at the time the proposal is submitted to SPA. Distribution codes can be obtained from SPA. A new code can be obtained at any time, even prior to award execution.
  • An award can be separated into multiple funds to assign different PI/Co-PIs a specific budget and to control the F&A distribution

Viewing the distribution in Banner

Step 1: Query the fund in FZMRFND

  • The Distribution Code displays in the Indirect Cost Codes section

Step 2: Query the distribution code in FTMINDD

  • Lists the CFOAPs to which the indirect cost revenue is allocated

Please see the Indirect Cost Rates and Distribution Codes Guide to learn more about navigation in Banner. 

Examples of when a department may need to confirm the Indirect Cost Distribution Code:

  • New joint faculty appointment
  • Faculty member transfers departments
  • Faculty member is granted a directorship role



For questions or requests for new special F&A distribution codes, please email

For questions specific to ICR funds, please see the OBFS Accounting & Financial Reporting ICR Funds FAQ.


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