Understanding Facilities &
Administration (F&A)
Chris Cook
Assistant Provost for Research
Management & Operations
Office of the Vice Provost for Research & Graduate Studies
Agenda
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Basics of the F&A base
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F&A distribution at UD
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How do determine the UD F&A rate?
How does the base impact your rate
What happens when it changes (like now)
How can YOU help?
Where does it all go?
Allocation to College & Departments
Use of funds not returned
Reporting F&A
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Nightly transactions in Projects
Monthly summary to GL
Office of the Vice Provost for Research & Graduate Studies
Basics of the F&A base
Facilities AND Administration
They both count!
Office of the Vice Provost for Research & Graduate Studies
How does UD calculate IDC?
Creates ‘Cost Pools’ based on type
of activity (research on campus,
etc.)
Office of the Vice Provost for Research & Graduate Studies
Cost Pool Analysis
1.
Total Costs Less
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2.
Becomes ‘Adjusted’ Cost Pool
Facilities Costs
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3.
Capital
Exclusions (Financial Aid)
Unallowables (think A-21—food, etc.)
Depreciation
Library
Operations & Maintenance
Administrative Costs
Office of the Vice Provost for Research & Graduate Studies
Cost Pool Analysis
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Performs this calculation 8 times
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Research
On
Ag
On
Other Spons Res On
Instruction
On
campus
campus
campus
campus
&
&
&
&
Office of the Vice Provost for Research & Graduate Studies
Off
Off
Off
Off
campus
campus
campus
campus
How does UD calculate IDC?
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MTDC is calculated with a ‘simple
equation’ based on complex data
Total Facilities allowable Cost Pool
“The Numerator”
_______________________ = F&A Rate
“Adjusted Cost Pool” Base
“The Denominator”
Office of the Vice Provost for Research & Graduate Studies
But what about Administration?
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UD takes the allowed 23.75%
Administrative percent rather than
doing a calculation
Office of the Vice Provost for Research & Graduate Studies
To sum it all up…
Facilities + Administration = Rate
31.73 + 23.75
= 55.48
(Calculated) + (allowed)
= Rate
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Proposed rate (one example above)
Reviewed and negotiated by
cognizant agency (ONR)
Every 3 years typically
Office of the Vice Provost for Research & Graduate Studies
The REAL impact
How does the base impact your rate?
Office of the Vice Provost for Research & Graduate Studies
MTDC base impact on your rate
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Each project is related to a
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Rate Base (F&A Base)
Funded Percentage (F&A Rate)
Project rate is determined by the award
agreement
Amount waived will be the difference of
UD MTDC Rate- Project Funded Rate (e.g.
53% - 8%= 45% waived)
Office of the Vice Provost for Research & Graduate Studies
Why are there so many rates?
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Rates are determined based on location of
work (Less overhead per square foot on a
farm than in an office)—think cost pool
Rates are negotiated based on sponsor
(State has a separate rate identified per
location)
Rates can vary for type of project
(training grants should require less
overhead costs than housing wet labs and
facilitating research)
Office of the Vice Provost for Research & Graduate Studies
Current Rates (Provisional)
Type of sponsored
activity
Research
Unit
College of Agriculture
Site of activity
On-campus
Off-campus
All other units
On-campus
Off-campus
Service
All units
On-campus
Off-campus
Training
All units
On-campus
Off-campus
Type of
sponsor
Rate
Federal
29.2%
State
27.0%
Industry
29.2%
Federal
23.9%
State
23.3%
Industry
23.9%
Federal
53.0%
State
38.0%
Industry
53.0%
Federal
27.4%
State
26.4%
Industry
27.4%
Federal
39.2%
State
32.0%
Industry
39.2%
Federal
25.4%
State
25.0%
Industry
25.4%
Federal
43.7%
State
32.0%
Industry
43.7%
Federal
33.9%
State
27.0%
Industry
33.9%
How do you get a ‘special’ F&A Rate?
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Award stipulates a specific rate
allowance for the project
Identify a specific need for a lower
rate; approved by Dean
Office of the Vice Provost for Research & Graduate Studies
Changes to the UD rate
Office of the Vice Provost for Research & Graduate Studies
What happens when it changes?
(like now)
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A-21 dictates that
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A REDUCTION in F&A rate MUST be adjusted
even for existing awards
No obligation to INCREASE F&A rate if changed
during life of award
Upon final determination, retroactive
changes will be made for reductions
Awards will be made with proposed rate
(unless reduction is needed)
Office of the Vice Provost for Research & Graduate Studies
F&A Distribution at UD
Office of the Vice Provost for Research & Graduate Studies
Breakdown
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1% to Unemployment
1% to Research
Infrastructure
Remaining 98% as follows:
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IF related to GRAD stipend
—100% to Benchmark
—Why?
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IF NOT Grad Stipend
—63% to Benchmark
— 9% to Deans ABCD17S000
—28% to Department ABCD17S000
Office of the Vice Provost for Research & Graduate Studies
The Benchmark
100
80
Unemployment
Research
60
Benchmark
College
40
Department
20
0
Grad
Stipend
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Non Grad
Stipend
Each College has a benchmark based on a
variety of variables
Office of the Vice Provost for Research & Graduate Studies
Reporting F&A Data
Office of the Vice Provost for Research & Graduate Studies
Characteristics of F&A
transactions
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Account 195000
Analysis type of SFA for Grant
Seen in UOD_PROJ_RESOURCE-VW AND
UOD_TRANS_DTL(General Ledger)
Account 195000
Analysis type of CFA when C/S
Analysis type of WFA when waived
Seen only in Proj_resource for reporting
values, not charged to Grant/Sponsor or
the cost share purpose
Office of the Vice Provost for Research & Graduate Studies
GMQ and EZQ
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Nightly (Proj_resource)
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Each unprocessed (for F&A)
transaction is touched by the
system
When appropriate, F&A
transaction is created
Monthly (UOD_TRANS_DTL)
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Each F&A transaction is summed
by Purpose/ProjectID combination
and sent via Journal to the
General Ledger
Office of the Vice Provost for Research & Graduate Studies
How do I know if F&A was charged to a
particular transaction?
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The UD Financials system provides a
row by row accounting of F&A in the
PROJ_RESOURCE table and can be
found in the GMQ_CLOSE_OUT_REPORT
query
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“ResourceID From” matches the
“ResourceID From” of the original
transactions
Office of the Vice Provost for Research & Graduate Studies
Adjusting F&A
Office of the Vice Provost for Research & Graduate Studies
Mistakes happen
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Correct the ORIGINAL transaction ONLY
F&A will be corrected and/or charged
appropriately based on the EXPENSE
End users DO NOT ADJUST F&A
OVPRGS handles ALL F&A adjustments
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195010
195020
Office of the Vice Provost for Research & Graduate Studies
Questions
Office of the Vice Provost for Research & Graduate Studies