Designating Research Expenses with Fund 06

The Fund number is the first two digits of the account string. To designate eligible research expenses, budgets and expenses must use a Fund number of 06. Other expenses and budgets use Fund 01. If your grant is tagged as research, your budget will automatically be budgeted using Fund 06. Any other account can be mixed between both 01 and 06 as necessary. You can work with your Dean's Office to change your budgets.

Marquette uses Fund 06 in line with the guidelines of the NSF Higher Education Research and Development Survey.

Common research expenditures are more than collecting and processing data. Publishing, presenting (including travel), colloquiums and other activities should be included. Staff, including student researchers, lab technicians, and post docs should have their pay budgeted and spent using Fund 06. If a technician supports instruction that time cannot be included. 


From the 2017 HERD Survey:

R&D is creative and systematic work undertaken in order to increase the stock of knowledge — including knowledge of humankind, culture, and society — and to devise new applications of available knowledge.

Basic research is experimental or theoretical work undertaken primarily to acquire new knowledge of the underlying foundations of phenomena and observable facts, without any particular application or use in view.

Applied research is original investigation undertaken in order to acquire new knowledge. It is directed primarily towards a specific, practical aim or objective.

Experimental development is systematic work, drawing on knowledge gained from research and practical experience and producing additional knowledge, which is directed to producing new products or processes or to improving existing products or processes.

R&D Includes R&D does not include:

Sponsored research (federal and other)

University research (institutional funds that are separately budgeted for individual R&D projects)

Startup, bridge, or seed funding provided to researchers within your institution

Other departmental funds designated for research

Recovered and unrecovered indirect costs

Equipment purchased from R&D project accounts

R&D funds passed through to a subrecipient organization, educational or other

Clinical trials, Phases I, II, or III (see definition in Question 5)

Research training grants funding work on organized research projects

Tuition remission provided to students working on research

Public service grants or outreach programs

Curriculum development (unless included as part of an overall research project)

R&D conducted by university faculty or staff at outside institutions that is not accounted for in your financial records

Estimates of the proportion of time budgeted for instruction that is spent on research

Capital projects (i.e., construction or renovation of research facilities)

Non-research training grants

Unrecovered indirect costs that exceed your institution’s federally negotiated Facilities and Administrative (F&A) rate


Learn More from the NSF website about the HERD survey.