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Understanding Facilities & Administration (F&A) PowerPoint PPT Presentation

Understanding Facilities & Administration (F&A). Chris Cook Assistant Provost for Research Management & Operations. Agenda. Basics of the F&A base 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?

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Understanding Facilities & Administration (F&A)

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Understanding facilities administration f a

Understanding Facilities & Administration (F&A)

Chris Cook

Assistant Provost for Research Management & Operations

Office of the Vice Provost for Research & Graduate Studies


Agenda

Agenda

  • Basics of the F&A base

    • 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?

  • F&A distribution at UD

    • Where does it all go?

    • Allocation to College & Departments

    • Use of funds not returned

  • Reporting F&A

    • Nightly transactions in Projects

    • Monthly summary to GL

Office of the Vice Provost for Research & Graduate Studies


Basics of the f a base

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

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

Cost Pool Analysis

  • Total Costs Less

    • Capital

    • Exclusions (Financial Aid)

    • Unallowables (think A-21—food, etc.)

  • Becomes ‘Adjusted’ Cost Pool

  • Facilities Costs

    • Depreciation

    • Library

    • Operations & Maintenance

  • Administrative Costs

  • Office of the Vice Provost for Research & Graduate Studies


    Cost pool analysis1

    Cost Pool Analysis

    • Performs this calculation 8 times

      • Research On campus & Off campus

      • Ag On campus & Off campus

      • Other Spons ResOn campus & Off campus

      • InstructionOn campus & Off campus

    Office of the Vice Provost for Research & Graduate Studies


    How does ud calculate idc1

    How does UD calculate IDC?

    • 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

    But what about Administration?

    • 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

    To sum it all up…

    • Facilities + Administration = Rate

      31.73 + 23.75 = 55.48

      (Calculated) + (allowed) = Rate

    • 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

    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

    MTDC base impact on your rate

    • Each project is related to a

      • 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

    Why are there so many rates?

    • 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

    Current Rates (Provisional)


    How do you get a special f a rate

    How do you get a ‘special’ F&A Rate?

    • 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

    Changes to the UD rate

    Office of the Vice Provost for Research & Graduate Studies


    What happens when it changes like now

    What happens when it changes? (like now)

    • A-21 dictates that

      • 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

    F&A Distribution at UD

    Office of the Vice Provost for Research & Graduate Studies


    Breakdown

    Breakdown

    • 1% to Unemployment

    • 1% to Research Infrastructure

    • Remaining 98% as follows:

      • IF related to GRAD stipend

        —100% to Benchmark

        —Why?

      • 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

    The Benchmark

    • Each College has a benchmark based on a variety of variables

    Office of the Vice Provost for Research & Graduate Studies


    Reporting f a data

    Reporting F&A Data

    Office of the Vice Provost for Research & Graduate Studies


    Characteristics of f a transactions

    Characteristics of F&A transactions

    • 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

    GMQ and EZQ

    • Nightly (Proj_resource)

      • Each unprocessed (for F&A) transaction is touched by the system

      • When appropriate, F&A transaction is created

    • Monthly (UOD_TRANS_DTL)

      • 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

    How do I know if F&A was charged to a particular transaction?

    • 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

      • “ResourceID From” matches the “ResourceID From” of the original transactions

    Office of the Vice Provost for Research & Graduate Studies


    Adjusting f a

    Adjusting F&A

    Office of the Vice Provost for Research & Graduate Studies


    Mistakes happen

    Mistakes happen

    • 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

      • 195010

      • 195020

    Office of the Vice Provost for Research & Graduate Studies


    Questions

    Questions

    Office of the Vice Provost for Research & Graduate Studies


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