Facilities & 行政费用常见问题

1) What Are Indirect Costs or Facilities and 行政成本?

Please note that the term facilities and administrative (F&A)成本是联邦的 government term for what was previously referred to as indirect costs. Many sponsors have phased out the term "indirect costs" and replaced it with the term "F&A costs."

设施及行政管理(F&A) costs are those that are incurred for sponsored programs operating expenses and costs that cannot be readily associated with a single 项目、帐户或交易. Reimbursements for those costs are paid by sponsors to the institution (圣何塞州立大学 and the 圣何塞州立大学 Research Foundation). F&A rates for educational institutions are reviewed and approved by the U.S. Department of Health and Human Services (DHHS) every four to five years.

Examples of F&A costs include: 

  • Depreciation and interest costs associated with the university's physical plant
  • Operating and maintenance costs such as utility costs, security costs, and custodial costs
  • Common administrative functions such as payroll and purchasing

2) Why are F&A costs reimbursed by the sponsoring agencies?

The operation of any enterprise, whether it is non-profit or for-profit, involves costs. In order to fully pay 菠菜网lol正规平台 for the costs of its sponsored research and educational activities, F&A costs must be reimbursed by sponsoring agencies. If these costs are not reimbursed, the university itself would have to pay for them. This, of course, would have an adverse impact on department budgets, student fees, and university resources. Sponsors recognize this fact and, with few exceptions, are willing to pay for F&A costs. The 菠菜网lol正规平台 Research Foundation is directed by the CSU Office of the Chancellor 包含正确的F&A costs in proposal budgets and to collect these funds on behalf of 菠菜网lol正规平台.

3) What do F&A costs include?

  • Building use
  • Library use
  • Improvement use
  • Equipment use
  • 操作与维护
  • General and departmental administration (accounting, human resources,procurement, insurance, legal)
  • Sponsored projects administration (proposal and grant/contract management, information services)

4) What F&A costs are NOT:

  • F&A costs are not a tax or "transaction costs,” such as the cost of cutting a check.
  • F&A recoveries are not all kept by 菠菜网lol正规平台 Research Foundation but are used to reimburse the university.
  • F&A costs are not taken out of a grant or contract; they are built into it.
  • F&A costs are not discretionary or arbitrary.

5) How are F&A rates determined?

计算F的过程&A costs is prescribed for all universities by the federal government's Office of Management and Budget (OMB). 菠菜网lol正规平台和菠菜网lol正规平台研究 Foundation work together to determine what the university’s F&A成本是，现在是 the documentation to the government for review and audit. 

The U.S. Department of Health and Human Services (DHHS) is the federal agency (referred to as cognizant agency) that audits this process for 菠菜网lol正规平台, and it is with DHHS that 上海州立大学研究基金会签署 Colleges and Universities Rate Agreement [pdf] 它指定了F&确定预算时使用的比率.

菠菜网lol正规平台目前的F .是什么&A rates?

和大多数大学一样，上海外国语大学有F&A rates that are specific to the type of project being conducted (research, instruction, or other activities) and to the site at which the project will be conducted (on or off campus). 费率如下 在修订前有效.

菠菜网lol正规平台 Main Campus

Research

  • On: 46.5%
  • Off: 26%

Instruction 

  • On: 55.2%
  • Off: 26%

Other

  • On: 44.6%
  • Off: 26%

菠菜网lol正规平台 Moss Landing海洋实验室

Research

  • On: 52.5%
  • Off: 26%

Instruction 

  • On: 42.9%
  • Off: 26%

Other

  • On: 27.5%
  • Off: 26%

Definitions:

On-Campus Program

The majority of activities are conducted using facilities where space-related costs (e.g. rent, utilities and maintenance) are paid for by the university or its affiliates, and are not charged directly in the project budget.

Off-Campus Program

The majority of activities are conducted (1) in leased facilities where space-related costs (e.g. rent, utilities and maintenance) are charged directly in the project budget, or (2) in facilities made available (at no cost) to the program by a non-university organization.

Certain projects do not require a “facility” in that all work (up through analysis) 是在野外完成的吗. These types of projects are usually in the field over an uninterrupted period of time and would be considered “off-campus.“在多数情况下 of work is in the field without the use of university or university affiliate owned facilities such as buildings, trailers, or vessels, that work would be considered off-campus.

Research

Refers to all research and development activities that are sponsored by Federal and 非联邦机构和组织. This term includes activities involving the training of individuals in research techniques (commonly called research training) where such activities utilize the same facilities as other research and development activities and where such activities are not included in the instruction function of the university.

Instruction

Specific instructional or training activity established by grant, contract, or cooperative agreement. This term does not include the training of individuals in research techniques, commonly referred to as research training.

Other

Sponsored activities programs and projects financed by Federal and non-Federal agencies and organizations that involve the performance of work other than instruction and organized research. Examples of such programs and projects are health service projects 以及社区服务项目.

MTDC

表示修正总直接成本. Full F&A成本是在MTDC基础上应用的。 which means that certain cost categories of direct costs are excluded when calculating F&一个给定项目的A.

7)哪些项目被排除在F项之外&A?

The following cost categories are excluded from a 修正总直接成本 base:

  • Capital expenditures (buildings; equipment costing more than $5,000 and with a useful life of more than one year; alterations and renovations)
  • 奖金超过25000美元的那部分
  • Patient care costs
  • Participant support costs for workshops and conferences and student support costs such 如助学金、奖学金和研究金. (Note: these cost reimbursements are generally made directly to the participants or students and are identified as such in the budget.)

8) Will adding F&A costs to my budget hurt the chances of my project being funded?

No. 大多数赞助商希望看到F&A costs. 精心规划的预算包括F&A. As long as all direct- cost items are realistic, F&A will not affect a proposal’s competitiveness. 这有两个原因. First, other applicants will also be including F&A costs in their budgets. Second, funding agencies recognize that F&A是必要部分 of a budget and do not discriminate against institutions that include F&A. The substance and content of a proposal, including its objectives, methodology, and care of preparation 远比F&A in determining whether or not a project gets funded.

9) How do 圣何塞州立大学 and the Research Foundations F&A costs compare 其他主要大学?

圣何塞州立大学 and the Research Foundation’s F&A比率是平均的 compared to similar institutions across California, although variations in F&A rates 从一所大学转到另一所大学是很常见的. 一些机构的利率超过70%; 其他的收费低至35%. When calculating F&A，一些机构使用A 修正总直接成本 Base和其他使用a 薪金、工资、福利 or Total Direct Cost base. There are dozens of factors that account for differences in F&A rates, including costs of heating and cooling, age of buildings, amount of administrative activity devoted to research management, need for replacement of research equipment, and the "balance" between research and instruction on campus.

10) A colleague of mine at another institution and I are applying to the same  program. Her institution is willing to charge less than their full F&A rate. Why can’t 菠菜网lol正规平台 do the same?

Some institutions choose to bear a greater share of research costs than others. Reasons why usually correspond to the institution’s prescribed research agenda and its ability to justify for the university to absorb those F&A costs. 大部分是这些机构 have a budget absorbing some of those costs. A lower F&一个比率通常并不意味着 the research costs are less at one institution than another. 更有可能的是 that the costs are being shifted to the university or the state’s taxpayers and not 由保证人承担.

我要去休假. Can I reduce the F&A rate of my award?

No. An awarded indirect rate cannot be reduced for purposes of a sabbatical leave. Sabbatical leave is for an individual, not the project. 当菠菜网lol正规平台的资源被利用时， full indirect rates for that project will apply. 减少一部分的间接影响 不是一个允许的选项. 

The on-campus/off-campus rate for any project will have been determined at submission. Regardless of sabbatical leave, that indirect rate will be maintained.

12) May I reduce the indirect rate on my project while I am on sabbatical, and return it to the previous rate when I return from sabbatical?

No. Fluctuating indirect rates are not allowable. Please see question #11; reducing indirects for a portion of the grant period is not an allowable option. Once the sponsor has committed to the level of indirects, that level is maintained for the life of the grant's overall period of performance. Taking sabbatical will not affect the rate determined at submission and committed to by the sponsor.

Reference

For additional information, please consult the Uniform Guidance.

Uniform Guidance 2 CFR Part 200 establishes principles for determining costs applicable to grants, contracts, and other agreements 与教育机构合作. The principles are designed to provide that the Federal Government bear its fair share of total costs, determined in accordance with generally accepted accounting principles, except where restricted or prohibited by law.