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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

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 Res On campus & Off campus
    • Instruction On 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

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