Research Mission

Organized Research: All research development activities of an institution that are separately budgeted and accounted for on a project by project basis. This term includes activities involving the training of individuals in research techniques (commonly called research training) where such activities utilize the same facilities as other research and development activities.

Included are:

  • (a) Organized research projects including sponsored and internally funded research projects that are separately and budgeted for on a project by project basis. These projects have all the following:
    • a defined scope of work
    • a work plan (including scientific methodology)
    • a time frame (a recognizable beginning and end)
    • reporting requirements to the sponsor (external or internal)
    • a separate account within the University accounting system
  • (b) Research projects funded from internal sources (University, School or Department funds) that meet the conditions listed above. This includes work funded by internal allocations of institutional funds (often endowments) and reviewed by faculty committees.
  • (c) Salaries and benefits of faculty and staff working on organized research projects and who are funded by those projects. These staff personnel have their salary coded as organized research (Note: Object Code 20 is the only code permitted on organized research projects, i.e. where 424 code = 02).
  • (d) Faculty and staff not funded by the project but who are assigned to work on organized research projects. The effort for these personnel is coded as organized research and identified as cost sharing.
  • (e) Trainees and Fellows stipends paid from training grants where the training grant is coded as organized research. Space in which research training occurs should be coded as organized research.

Excluded are:

  • (a) Any research activity that does not meet the above mentioned criteria. This activity is considered departmental research (Object Code 14).
  • (b) Staff providing routine department administrative support.
  • (c) Costs incurred in grant writing and solicitation are not included. This activity is included in Department Administration (Object Code 40).
  • (d) WU space in which non-WU research (such as Howard Hughes Medical Institute sponsored research) takes place should be coded as Independent Operations/External – IDC Code 92.
  • (e) Space used for both WU and non-WU activities must be split proportionately. For example, a room used 40% for WU organized research and 60% for BJH research would be coded 40% IDC Code 82 and 60% IDC Code 92.

Payroll Object Code

FIS A-21 Category Code
(424 Code)
FIS Function Code
(450 Code)
Space Indirect Cost
(IDC) Code
20 02 Blank

82

Department Research: Research development and scholarly activities that are not organized research.

Included are:

  • General research support, including start-up funding and bridge funding for investigator and research track faculty that is not project oriented. The School of Medicine does account for the overall costs of Departmental Research in each department. Typically, Departmental Research support is paid from a pool and is not identified by project. Use of general support funds identified by faculty member (such as the endowment spending distribution for an endowed chair) or by institutional function (endowment spending distribution restricted to research in a particular field or department) will typically fall into this category. This also includes staff paid from these funds. A significant factor in determining the difference between departmental research (Object Code 14) and other activities is intent. If the major purpose is investigative but the support does not meet the criteria for Organized Research, the account function is departmental research (424 code = 01 and 450 code = 14) and the labor is coded departmental research (object code 14).
  • Other types of expenses that should be coded as Department Research are cost sharing allocation charges (budget 50 debits) related to research-oriented sponsored projects, and institutionally funded expenses for support of post-doctoral research trainees and research fellows (stipends, fees, trainee tuition, health fees).

Excluded are:

  • (a) Writing the application for an organized research grant. (This activity is department administration (Object Code 40)).
  • (b) Using this activity as a “catch all” for unspecified time.
Payroll Object Code FIS A-21 Category Code
(424 Code)
FIS Function Code
(450 Code)
Space Indirect Cost
(IDC) Code
14 01 14 97