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Facilities and Administrative Rate Proposal Overview

Rate Preparation. Cost Analyst in Controller's Office prepares F

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Facilities and Administrative Rate Proposal Overview

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    1. Facilities and Administrative Rate Proposal Overview FY05 Rates

    2. Rate Preparation Cost Analyst in Controller’s Office prepares F&A proposals: Using University data sources – No data is created – rate based solely on data source In accordance with OMB-A-21 Rate proposals are audited by DCAA prior to approval by ONR

    3. Data Sources for Calculation Cost Analyst prepares rates using data from the following sources: Space Survey – Completed by Depts Equip Inventory – Completed by Depts Audited Financials – provided by Controller’s Office – transactions generated by Depts. Volume projections – from OSP & Depts

    4. Facilities and Administrative Rate Overview F&A Rate Calculation: Total Facilities Costs + Total Admin Costs = F&A Rate Total Modified Direct Costs Calculation method determined by OMB- A-21. Rates & Calculation is Audited by DCAA

    5. Facilities Costs Building Costs – Building & Improvements Equipment Depreciation – purchased with University funds – Grant purchased equip excluded Operations & Maintenance Square footage utilization based allocation Basis was 2003 Space Survey completed by Departments and Equipment Inventories Library – Based on Student/Staff Ratios

    6. Administrative Costs General University Admin – Finance, Administration, etc. Departmental Admin – Dean and Department costs Sponsored Projects – OSP costs These costs are allocated based on cost volume Admin Costs are capped at 26%

    7. Modified Total Direct Costs (MTDC) Distribution base (denominator) to which costs are applied Direct research costs that include: Salaries, wages, and benefits Materials supplies and services Travel Subcontracts up to $25,000 each

    8. Modified Total Direct Costs (MTDC) MTDC excludes: Equipment Capital improvements Tuition remission Rental of off-site facilities Subcontracts > $25,000

    9. MTDC Direct Bases Primary Activities of the University Bases to which F&A costs are allocated to Spon Program Rate Bases: ARC - SI - DRI – ERI – OSA Other Bases: Instruction OIA – Residence & Athletics

    10. Rate Factors Since Admin Costs are capped at 26%, the determining factors of the rate are Facilities costs – based on space survey and inventories – Fixed costs that do not change substantially from year to year Research Volume As Volume decreases rate will increase and visa-versa

    11. FY03/05 Rates Rate Changes primarily due to: Change in FY05 volume – since Admin is capped and Facilities is fixed – changing volume affects the rate – Higher volume>>lower rate and visa versa Off-campus rate for ARC – lower on campus volume. Change in space from PY survey. – affects Building and O&M – Adjusted for GSSW move Equip depreciation - $5k threshold

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