|(a) Not later than October 15, each eligible institution shall provide a verified, preliminary report of its restricted research expenditures to the Commissioner. (1) The Preliminary Report will include restricted research expenditures from the awards approved by the Commissioner under §13.125 of this title (relating to Report on Restricted Research Awards). (2) Expenditures for capital construction and for indirect costs of any restricted research award shall not be included in the Preliminary Report. (3) Expenditures for pass-throughs to sub-recipients shall not be included in the report. (b) Not later than November 1 of each fiscal year for which there is an appropriation for the Research Development Fund, the Commissioner shall provide a preliminary restricted research expenditure report to the Comptroller and recommend funding allocations from the Research Development Fund to eligible institutions. (c) The funds shall be apportioned among the eligible institutions based on the average amount of restricted research expenditures by each institution per year for the three preceding state fiscal years. (d) Not later than December 1, each eligible institution that received an RDF allocation in the preceding fiscal year shall provide the Commissioner and the Legislative Budget Board with a report that describes how the institution used the allocated funds in the preceding fiscal year. The report shall include a description of expenditures of allocated funds received during prior fiscal years.