ACOR Retreat 2011
Presented by
Debbie Meder, Assistant Controller
Costing Update
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 Cost Policy Review Team
 Rate Submission Standards
Cost Policy Review Team
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 Consolidated Policy Developed
 Team Members:
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Debbie Meder, Garth Gregor, Sue Lavan, Missy Surovec,
Beverly Lipski, Carla Rossi, Steve Koths, Jim Mattern
 Policy flows based on sponsored award lifecycle
 Review draft will be sent to ACOR members for
comment period
 Timeline – GURU updated by end of 2011
Cost Policy Review Team

 Plan to develop Executive Summary (key points)
 Hoping to develop training modules for faculty on
costing policy
 May only implement for new faculty
 Ideas on training/orientations for faculty welcome
 Key subject areas
 Methodology – on-line, face-to-face, use of quiz
Cost Policy Review Team
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 Policy and procedure will continue to
evolve
 Continuing focus on accountability
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Direct vs. Indirect
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Cost Accounting Justification forms
Property Inventory ONR ACO (next slide)
Cost Policy Review Team
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ONR ACO is demanding the following when requesting computer
equipment purchases on ONR awards if not already documented in the base
award.
1. Describe how the computer directly benefits the project;
2. Describe how it is unlike a general‐purpose item;
3. Confirmation that the computer will be used primarily, if not solely, on the award;
and
4. Provide confirmation that the item will be retained for audit purposes.
It is requested that in the future, the University ensure this information is
provided when requesting a direct charge to the award for purchase of
computer equipment.
Cost Policy Review Team
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Commonwealth of PA Master Agreement:
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Travel Rates
Equipment and Expendable Property
Cost Policy Review Team
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Questions or Discussion
Rate Submission Standards
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 Rate Approval Task Force
Created by Peter Schiffer
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Jody Murawski, Nigel Deighton, Debbie Meder,
Beverly Lipski
Made quick fix revisions to AD15
Created and Charged Rate Submission
Standards Task Force
Rate Submission Standards

 Members
Chair: Debbie Meder
Cost Analysis: Beverly Lipski
FOs: Carla Rossi, Steve Koths
Facility Managers: Bob Cornwall, Ann Wolf,
Leeanna Horner
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Nigel Deighton was member but resigned
Rate Submission Standards

 Strategic Issues:
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General vs. Auxiliary models
Depreciation
Management of subsidy
Market rates
Conducting Business with Outside entities
Definition of Business Units
Rate Submission Standards

 Other Topics:
 Fees vs. Rates
 Develop policy to address separately
 Rate Development
 Costs to include
 Basis for allocating costs
 Over/Under Recovery Procedure
 Accounting Process
Rate Submission Standards
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 Rate Database
 All fees and rates being entered into
master Excel spreadsheet
 Will be sent for review by FOs and
research administrators overseeing rates
 When complete, will be posted on-line
Rate Submission Standards
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Questions or Discussion
Costing Update
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Send Comments to
Debbie Meder
dmm4@psu.edu