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Basic Do’s and Don’ts for Recharge * Research Service Centers *. Dede Corvinus Director Office Of Research School Of Medicine. Annabelle Stein Accounting and Recharge Liaison Office Of Translational Technologies NC TraCS. Introduction to Recharge * Research Service Centers *.

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dede corvinus director office of research school of medicine
Basic Do’s and Don’ts

for Recharge

* Research Service Centers *

Dede CorvinusDirectorOffice Of ResearchSchool Of Medicine

Annabelle Stein

Accounting and Recharge LiaisonOffice Of Translational Technologies NC TraCS

slide2
Introduction

to Recharge

* Research Service Centers *

  • SPECIALIZED EQUIPMENT AND SERVICES
  • OPEN ACCESS FOR INVESTIGATORS
  • COST RECOVERY
slide3
Basic Do’s and Don’ts

for Recharge

* Research Service Centers *

  • RATES
  • INVOICING
  • OPERATIONS
  • CAPITALIZED EQUIPMENT
slide4

Do’s:

Rates

  • REVIEW AND UPDATE RATES AS NEEDED
  • INCLUDE ALL DIRECT COSTS
  • “ROLL FORWARD” ANY OPERATING SURPLUS OR DEFICIT
  • CALCULATE ANY SUBSIDIZED USAGE AND EXTERNAL RATES BEGINNING FROM THE INTERNAL BREAKEVEN RATE
slide5

Don’ts:

Rates

  • RATES SHOULD NOT DISCRIMINATE BETWEEN USERS
  • DON’T INCLUDE INDIRECT COSTS
  • DON’T INCLUDE UNALLOWABLE COSTS
slide6

Do’s:

Invoicing

  • COLLECT ACCOUNT NUMBER TO BE CHARGED AT TIME ORDER IS PLACED
  • INVOICE REGULARLY
  • INCLUDE DATA IDENTIFYING EACH CHARGE
  • USE CORRECT OBJECT CODES FOR RECORDING REVENUE
slide7

Don’ts:

Invoicing

  • DON’T ADVANCE BILL
  • DON’T WAIT INTIL THE END OF LONG TERM PROJECTS TO INVOICE
slide8

Do’s:

Operations

  • TRACK ALL OUTPUT
  • TRACK SUBSIDIZED USAGE AND MEASURE AGAINST AMOUNT OF SUBSIDY
  • FIRST COME, FIRST SERVED
slide9

Don’ts:

Operations

  • DON’T USE OPERATING SURPLUS TO FUND UNRELATED ACTIVITIES
  • DON’T ‘BANK’ SURPLUS FOR A ‘RAINY’ DAY
slide10

Do’s:

Capitalized Equipment

  • KEEP EQUIPMENT RECORDS CURRENT
  • USE ALLOWABLE FUNDING FOR EQUIPMENT PURCHASES
  • INCLUDE ONLY THE PERCENTAGE OF THE EQUIPMENT AND RELATED EXPENSES WHICH ARE DIRECTLY USED BY THE RECHARGE SERVICE CENTER
slide11

Don’ts:

Capitalized Equipment

  • DON’T INCLUDE FULL PURCHASE PRICE OF EQUIPMENT IN YOUR RATES
  • DON’T INCLUDE DEPRECIATION ON EQUIPMENT PURCHASED WITH FEDERAL FUNDS IN THE RATE CALCULATION
slide12

Contact:

* Research Service Centers *

  • Annabelle Stein, Office of Translational Technologies, NC TraCS
  • 919-843-9554
  • abelle@med.unc.edu
  • Dede Corvinus, Director, School of Medicine Office of Research
  • 919-966-8089
  • dede_corvinus@med.unc.edu
  • Kevin Maynor, Director, Cost Analysis and Compliance
  • Office of Sponsored Research
  • 919-962-4453
  • kevin_maynor@unc.edu
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