Facilities & Administrative Facilities & Administrative Cost Space SurveyCost Space Survey

AgendaAgenda Discuss why a sponsored program space survey is required.Discuss why a sponsored program space survey is required.

Terminology and Examples of Facilities and Administrative (F&A) Costs.Terminology and Examples of Facilities and Administrative (F&A) Costs.

Overview of Organized Research Rate.Overview of Organized Research Rate.

Roles and Responsibilities.Roles and Responsibilities.

Timeline and Contact Information.Timeline and Contact Information.

Display of the F&A “module” incorporated into the existing web based Display of the F&A “module” incorporated into the existing web based Space Inventory Survey Application.Space Inventory Survey Application.

Review of the F&A Space Survey Instructions.Review of the F&A Space Survey Instructions.

Why is a space survey required?

A space survey is the process of assigning institutional space into functional categories based on space use. The functional categories are defined by the Federal Office of Management and Budget in Circular A-21. OMB Circular A-21 are the cost principles for educational institutions, and provides guidance on defining and determining direct and indirect costs.

Federal regulations require the allocation of facilities costs based upon functional use of space. Must identify research space in specific percentage terms. Cannot use predominant use.

Facilities related costs represent a major component of the organized research rate.

The results of the space survey is the statistic that allocates the facility related costs. Critical component of the F&A rate proposal.

Why is a space survey required?

Academic departments with heavy sponsored research are the focus of the F&A space survey.

The F&A cost proposal helps the University to be reimbursed for expenses incurred in providing Facilities and Administrative support to organized research, instruction and other sponsored activities.

The ground rules are enforced by the Division of Cost Allocation (DCA), which is part of the Department of Health and Human Services (DHHS).

The quality of your response determines the accuracy and defensibility of the allocation of costs in the F&A rate proposal.

The space survey is subject to federal and other audits. A listing of possible space survey audit questions can be found at the campus space inventory website.

Terminology and Examples of F&A Costs

Facilities and Administrative (F&A) Costs also known as Overhead or Indirect Costs.

Modified Total Direct Costs (MTDC) – Direct costs less, equipment, capital improvements, tuition, scholarships & fellowships, rental of off- site facilities, subcontracts > $25,000.

Examples of F&A Costs: Administrative Costs:1. General University Admin – Finance office, Controller, Accounting, Administrative offices etc.2. Departmental Admin – Dean and Departmental Admin costs in academic offices.3. Sponsored Funds Administration - Services provided by the campus and central office in the administration of sponsored projects.

Admin costs are capped at 26%.

Terminology and Examples of F&A Costs

Examples of F&A Costs: Facilities Costs:

1. Building – Depreciation costs of building and improvements.2. Equipment – Depreciation costs of University and Nonfederal equipment.3. Building Interest 4. Operations & Maintenance - Utilities, custodial services, routine maintenance and repairs etc.5. Library – Books, materials, library staff and library related services.

Overview of Organized Research Rate

F&A Rate Calculation: F&A Costs Allocated To Support Organized Research Activities

Organized Research Modified Total Direct Costs*

*Includes Sponsored Organized Research, Cost Sharing & Other

Separately Budgeted Research

Overview of Organized Research Rate

Roles and Responsibilities

Department Coordinator:1. Ensure that all space is reflected in the inventory.

2. Identify PI’s and occupants to research space.

3. Ensure room descriptions and room numbers are correct.

4. Ensure room square footage seems reasonable.

5. Know and understand the function definitions.

6. Identify the functional percentages to complete the survey.

7. Complete survey within prescribed time frame.

Roles and Responsibilities

Central Administrators:1. Provide assistance to departments regarding physical

space inventory questions.

2. Assist with web space system issues.

3. Respond to inquires relating to space survey process, space functions, and RF award listings.

Timeline and Contact Information

Survey completion target date:

June 8, 2011 Contact Information:1. For inventory or web space questions, please contact

David Barnas at (716) 645-6333, or at djbarnas@buffalo.edu

2. For space functionalization questions, please call Christine Rafalik at (518) 434-7028, or at chris.rafalik@rfsuny.org

Space Application Screen ShotSpace Application Screen Shot

F&A InstructionsF&A Instructions

Instructions along with this presentation for Instructions along with this presentation for the survey can be found at: the survey can be found at:

http://www.fpd.buffalo.edu/survey/spacesurveyhome.htm

Instructions in hand – Let’s reviewInstructions in hand – Let’s review