Research Indirect Cost Funding Distributions

An overview of research indirect cost funding distributions.

UBC incurs indirect costs from its research activities. It recovers a portion of these costs from the indirect cost of research charges imposed on research grants.

Recovered research indirect cost funding is distributed as follows:

For Health Authority (Hospital Sites): 

For projects carried out at Health Authority (UBC affiliated teaching hospital) sites, including Vancouver Coastal Health facilities located at the Point Grey campus, recovered indirect costs are generally shared as follows:

  • Clinical Trials: UBC – 20%, Hospital – 80%
  • Other Projects (non-Tri Council): UBC – 50%, Hospital – 50%

UBC Distribution of Indirect Costs:

UBC’s share of recovered indirect costs is distributed following any split with affiliated teaching hospitals as outlined above.

Where there is no involvement of an approved centre or institute, the distribution will be:

  • 25% to UBC Central Services (General Purpose Operating Fund)
  • 75% to the relevant Faculty Dean 

Where the research is primarily located at an approved centre or institute:

  • 25% to UBC Central Services (General Purpose Operating Fund)
  • 25% to the relevant Faculty Dean 
  • 50% to the eligible centre or institute

A complete and updated list of eligible centres and institutes is available on the Vice-President Research and Innovation website.

Faculty of Medicine Distribution of Indirect Costs:

The Faculty of Medicine’s share of recovered indirect costs is distributed following any split with affiliated teaching hospitals and eligible centres or institutes as outlined above.

Of the Faculty’s share of indirect cost funding:

  • 24% is retained centrally
  • 76% is allocated back to Departments / Schools / Centres

Allocations to Departments / Schools / Centres are made on a skip-year basis whereby the funds collected in any fiscal year will be distributed to units in the first quarter of the following fiscal year.  Departments / Schools / Centres have full discretion on how these overhead funds are used, although it is strongly encouraged that funds are used in support of research initiatives.

Identification of Units for Allocation

All funding for indirect costs is charged upon expenditure.  The distribution of funding is based on information provided on award setup via the Research Project Information Form (RPIF)

ICR DistributionRPIF SectionRPIF FieldDescription
Faculty:Section A.FacultyHome Faculty of PI
Department:Section A.DepartmentAcademic Home Department of PI
Centre/Institute:Section B.Approved Institute or Centre“If this project is primarily conducted at an approved institute or centre, please select:”
Health Authority:Section B.Main Institutions“Indicate main Institutions (UBC or formally affiliated institution) where research activity for the project will be undertaken”

Additional Notes:

For further details, including FoM Indirect Cost of Research rates, please refer to the Faculty of Medicine Indirect Costs of Research (ICR) Policy.

Indirect costs recovered through the Research Support Fund (previously the Federal Indirect Costs Program), which form a core component of UBC’s budget, are handled in a different manner and are excluded from the information provided here.