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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 Controllers 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 Controllers 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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