Guidelines for Expenditures of Institutional Research and Development Funds (IRAD)

Michigan Tech institutional research and development funds are general funds allocated to Deans, Chairs, Center/Institute Directors, and researchers to provide resources to Colleges, Schools, Departments, Centers/Institutes, and researchers for use in enhancing research and graduate studies. The amounts allocated are calculated from Facilities and Administrative (F&A) reimbursements collected from sponsored research in the respective units or by the respective researchers.

IRAD Return Rate
Admin Units20%
       -College - 10% 
       -Department - 10% 
Schools (Business, Technology, Forestry)20%
If Center/Institute20%

Allowable Expenses must enhance research and graduate studies and include, but are not limited to, the following:

  • Advertising for recruitment of research personnel, including graduate students;
  • Business meals;
  • Equipment used primarily or exclusively for research;
  • Materials (supplies, purchased materials, and fabricated parts);
  • Memberships in professional societies;
  • Postage;
  • Professional services (consultant and speaker fees);
  • Proposal preparation costs;
  • Salaries, wages and fringes for faculty, students, technical support staff, administrative staff, and clerical staff other than the account custodian; Salaries, wages, and fringes for the account custodian are only allowable if approved by the account custodian's direct supervisor and their direct supervisor.
  • Travel costs related to research or graduate student activity.

Unallowable Expenses include, but are not limited to, the following:

  • Alcoholic beverages;
  • Alumni/development activity;
  • Donations and contributions;
  • Entertainment (other than allowed business meals);
  • Fines and penalties;
  • Goods or services for personal use;
  • Lobbying;
  • Memberships in civic or community organizations, country clubs, or social/dining clubs;
  • Personal travel costs.