Overhead Distribution for COS

Department and PI overhead accounts are distributed on a bi-annual basis, in January and July. January’s distribution will be calculated using overhead earned from January 1st, through June 30th of the previous calendar year. July’s distribution will be calculated using overhead earned from July 1st, through December 31st of the previous calendar year.
Overhead is calculated and distributed on all external contracts and grants using the following logic:

UCF Board of Trustees Overhead Return

Flowchart showing total overhead return distribution: 23.49% to UCF, 76.51% remaining; of balance, OR keeps 55%, COS receives 45%; COS splits as College 55.56%, Dept 22.22%, PI 22.22%.

Off-the-Top by UCF percentage does fluctuate per university strategic plans each distribution.

UCF Research Foundation Overhead Return

Flowchart showing Total Overhead Return split: OR keeps 55%, COS receives 45%; COS divides into College 55.56%, Dept 22.22%, and PI 22.22%.

Research Foundation Overhead funds may not be co-mingled with UCF BOT.

Funds in an overhead account are not tied to any specific award, but they must be used for research related expenditures.

Here you will find the COS policy regarding Overhead/Indirect Cost Distribution.

Each PI will be assigned their own designation account for their portion of overhead distribution.