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Facilities and Administrative Rates - What does this really mean
Facilities and Administrative Rates - What does this really mean
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Facilities and Administrative Rates - What does this really mean

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1Facilities and Administrative Rates- 20with J.12.
What does this really mean? Louis Guin, 21Interest. Interest is allowable on
Manager, Bearing Point Anne Feuerborn, similar newly acquired assets, but is
Manager, Arizona State University April subject to a number of conditions
27, 2008. involving cost, federal occupancy, equity
2Overview. A-21 as guidance What is contribution, relocation of federal
F&A and why is it important? What are programs etc.
direct costs and total costs? Total Cost 22Operations and Maintenance. Expenses
vs. Modified Total Cost F&A rate incurred for administration, supervision,
example Application of the F&A rate. operation, maintenance, preservation and
3OMB Circular A-21. Guide to help protection of the institution’s physical
universities properly cost projects and plant The Utility Cost Adjustment is part
calculate F&A costs Circular issued by of O&M. UCA is a 1.3 point allowance
the Office of Management and Budget that for institutions who once employed a
contains federal cost principles. Sets utility cost study.
basis for cost allowability Defines Direct 23Library. Expenses incurred for the
and F&A costs Defines methodologies operation of the library including the
for allocating F&A to direct costs of books and library materials
functions. purchased for the library less applicable
4What is F&A? Per A-21: Costs which credits.
benefit common or joint objectives Costs 24F&A Components- Administration.
which cannot be identified to a specific General Administration (President,
activity such as instruction or research payroll, HR, Provost) Departmental Admin
project Facilities and Administrative are (College Admin, Department support staff
also called: F&A Indirect Cost and supplies) Sponsored Projects (Pre and
Overhead expenses. post award) Student Services (usually only
5Examples of F&A Costs. Facilities benefits instruction base).
Lights, water, gas Annual cost of a 25General Administration. Expenses
building (depreciation), and its incurred for the general executive and
maintenance Annual cost of equipment administrative offices and other expense
(depreciation) Administrative Departmental of a general nature which do not relate
support staff Office of Sponsored Projects solely to any major function of the
Payroll department, Human Resources. institution.
6Why do we calculate F&A rates? To 26Departmental Administration. Expenses
identify the portion of F&A costs incurred for administrative and supporting
applicable to major functions of the services that benefit common or joint
university Instruction Organized Research departmental activities or objectives.
Other Sponsored Activities Other 27Sponsored Projects Administration.
Institutional Activities To recover Expenses are limited to those incurred by
F&A expenditures allocable to a separate organization established
sponsored activities. primarily to administer sponsored
7Why is F&A important to you? A-21 projects. Includes grant and contract
establishes that the federal government administration, special security,
will pay its fair share of total costs purchasing, personnel, etc.
Reimbursement of the university’s 28Student Services Administration.
investment in sponsored work is what Expenses incurred for the administration
allows the university to keep investing in of student affairs and for services to
its resources! If sponsors do not pay students including dean’s of students,
their fair share of F&A, who will? admissions, registrar, counseling and
8What is an F&A Rate? A percentage placement, student advisors, student
Ratio between indirect and direct costs health and infirmary services, catalogs
Simply stated if the F&A rate is 50%: and commencements and convocations.
For every $1.00 spent on research 50 cents 29Rate Development Step 2: Allocation.
of cost is incurred by the university Why What does it mean to allocate a cost?
don’t we charge the sponsor 50 cents Choose a basis (prescribed by A-21) to
directly? F&A, because it is not distribute the F&A costs to the cost
directly associated with a project, is objectives they benefit In other words,
difficult to estimate project-by-project. the indirect costs will be matched to the
9Who needs an F&A rate? direct costs that they benefit.
Institutions that wish to be reimbursed 30Rate Development Step 2: Allocation.
for Facilities and Administrative costs F&A Pools are allocated to Direct
Two methods of calculating an F&A rate Bases in the following order: Depreciation
Long Form- Required for institutions Interest O&M G&A DA SPA Library.
expending more than $10 million on Federal 31Allocation of Facilities Components.
grants and contracts annually. Calculated Facilities components allocate either by:
rate will be higher using this method Full Time Equivalent (FTE) Assignable
Short Form- Simpler allocation Square Footage (ASF) Most Facilities costs
methodologies used by institutions that allocate on the basis of ASF Library and
have smaller research expenditures. Land Improvement (Building component)
10Where there is indirect… there is allocate based on FTE.
direct. Direct costs, per A-21 are: Costs 32A simple F&A- Facilities
that can be identified specifically to a component. Facilities expense per year:
particular sponsored project, or activity, $1,000,000 University space profile of
with a high degree of accuracy Examples 10,000 asf is: 5,000 ASF Instruction, or
Salaries of a Principal Investigator and 50% Instruction 3,000 ASF Research or 30%
GRA’s Lab Supplies Project related travel Research 2,000 ASF Administration , or 20%
Equipment directly purchased by the Admin 1,000 ASF Operations and Maintenance
project. 10% O&M Facilities cost for Research:
11Total Costs vs. Modified Total Cost. $1,000,000 x .30= $300,000.
Total costs are: Direct + Indirect 33Allocation of Admin Components.
Modified Total Costs: Direct + Indirect – Administration components allocate on the
Items not charged with F&A Modified basis of Modified Total Costs Student
Total DIRECT costs Direct – Items not Services is the exception: most
charged with F&A Most common basis for universities allocate only to instruction.
application of F&A rate. 34A simple F&A- Admin component.
12Items not charged with F&A – Administrative expense per year: $500,000
Section J of A-21. Common Examples: University MTDC is: $2,000,000 Instruction
Capital Equipment purchase Participant is $1,000,000 or 50% MTDC Research is
Support Costs Scholarship/Fellowship $1,000,000 or 50% MTDC Administrative cost
Subcontracts >$25,000 Facilities Rental for Research: $500,000 x .50= $250,000.
Why? Distorts the F&A rate, causes 35Rate Development Step 3: The Rate.
over-recovery of F&A. Take facilities and administrative costs
13MTDC Example. Simple example of one allocated to Organized Research, divided
project’s MTDC: Total Direct Costs in our by the Organized Research direct cost
budget: $130,000 Salaries/benefits: base.
$95,000 Supplies: $5,000 Scholarships: 36A simple F&A- Research Rate
$20,000 Capital Equipment: $10,000 totals. Facilities Cost: $300,000 Admin
Modified Total Direct Costs: = $130,000 - Cost: $250,000 Base Amount for Research:
$10,000 - $20,000 = $100,000 MTDC. $1,000,000 Research Rate=
14Elements of the rate. Base - “Directs” $550,000/$1,000,000 = 55% F&A rate for
Main activities of the university- the Research.
business which is conducted Ex. Organized 37Basis for various rate calculations.
Research, Instruction, Other Sponsored Functions: Instruction Research Public
(grant-funded Public Service) Rate Service Location of the function: On
components - “Indirects” Facilities Campus Off Campus (usually only
components Administrative components These administrative costs, capped at 26%).
are items from which the Direct costs 38F&A Rates Example. Organized
benefit! Research On Campus: 50% Organized Research
15What does the rate itself mean? The Off Campus: 26% Instruction On Campus 55%
rate is applied to the cost of a sponsored Instruction Off Campus 26% Other Sponsored
project, and is the amount of “overhead” Activities On Campus 36% Other Sponsored
which is recovered Example: $100,000 of Activities Off Campus 26%.
salaries and supplies for research 55% 39Rate Application Shortfalls. Barriers
Research F&A rate University recovers to charging the full F&A rate F&A
$55,000 for F&A costs. Waivers Institution grants privileged
16Rate Development Steps. Step 1: Create exceptions Institution wants to foment a
cost pools Split costs in indirect and relationship with a new sponsor Sponsor
direct Determine specific type of pool limitations Ex. USDA 8% Ex. Department of
Step 2: Determine allocation basis Education 8% Ex. Foundations (common with
Associating indirects with each base Step humanities programs).
3: Calculate the rate Add indirects 40Rate Application- TDC vs. MTDC. TDC
associated with base Divide indirects by vs. MTDC TDC base contains more costs,
the base. thus potential for more recovery MTDC
17Rate development step 1: Cost Pools. F&A rate approved by cognizant agency
Costs need to be “pooled” into: Direct is based on MTDC Most Federal sponsors
bases Facilities and Administrative pools. specifically require use of MTDC TDC Used
18Types of Direct Bases. Instruction when a sponsor has a rate limitation
Includes Departmental (non-sponsored) Usually only Non-Federal Sponsors Unless
research Organized Research Sponsored, or otherwise stated in a rate agreement, your
University funded initiatives Other institution may choose to charge the
Sponsored Projects Public Service Anything reduced rate on a TDC basis.
that does not fit instruction or research 41Risks in the Rate Application.
definition Other Institutional Activities- Indirect vs. Direct: Cost Accounting
Auxiliaries. Standards (CAS) CAS states that costs be
19F&A components- Facilities. treated consistently A-21 mentions notable
Building (Shell, HVAC, Walls, Floors, exceptions where indirects can be charged
Cabinets etc) Depreciation Equipment directly Many universities have a
(Moveable equipment) Dept. Interest (Cost mechanism to allow for the direct charging
of financing a structure) Operations and of administrators, supplies, memberships,
Maintenance (Utilities, Custodial, and postage. Risk of “double charging”.
Environmental Safety) Library. 42Questions? Thanks for attending!
20Building and Equipment depreciation. Contact info: Anne Feuerborn
Expenses for the portion of costs related anne.feuerborn@asu.edu Louis Guin
to the institution’s buildings, capital louis.guin@bearingpoint.com.
improvements to land and buildings, and 43
equipment which are computed in accordance
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