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Time with Office of Sponsored Programs

Time with Office of Sponsored Programs. August 2, 2011 Topic: Usage Fees. What Are They. Usage Fees – Fees charged for the use of University equipment. Regulations. 2 CFR Part 215-formerly A-110 215.34 (d) Federally owned equipment may be used if does not interfere with project work

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Time with Office of Sponsored Programs

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  1. Time with Office of Sponsored Programs August 2, 2011 Topic: Usage Fees

  2. What Are They • Usage Fees– Fees charged for the use of University equipment.

  3. Regulations • 2 CFR Part 215-formerly A-110 • 215.34 (d) • Federally owned equipment may be used if does not interfere with project work • Equipment may be used on other federally sponsored projects • User charges are treated as program income • 2 CFR Part 220-formerly A-21 • 220 J(14) Use allowance • Institutions may be compensated for the use of buildings and equipment provided they are used in the institution’s activities and properly allocable to sponsored agreements • 220 J(14)(a) • Either depreciation or use allowance will be used to determine compensation rates

  4. Determining Rates • Allowance Method • Rates to be used in establishing costs are as follows: External Customers--- • Equipment use is to be charged at an hourly rate equal to 6 2/3 x acquisition cost with a $5.00 per hour minimum. • Space use is to be charged at a rate of $1.00 per square foot per day for periods of use less than one week. Longer term charges are established by the Administrative Services Office. • University service unit charge: This is for goods/services provided by service operation, such as glassblowing and computer services. • Support staff assistance charge: 2.5 times the individual’s actual hourly rate. This provides for fringe benefits, overhead, and overtime. Policy Memorandum lll-51 Internal Customers--- • Equipment portion of calculation may based on depreciation or use allowance method. • Depreciation—Acquisition cost spread out over the length of useful life of the equipment item • Use allowance

  5. Service Agreements and Distribution of Fees • Policy memo lll-58 • Service Agreements will be entered into when using University facilities or equipment for non-university work. • Policy memo lll-51 • Allocation of 50/50 split between department and campus miscellaneous sources income account • Accounting Process • Preparation of Invoice • Original to Purchaser • Copy to Office of Sponsored Programs • Payment • Purchaser sends payment to Office of Sponsored Programs or lockbox • Payments will be credited to department account and campus miscellaneous sources income account • When sending Service Agreement to OSP for approval, send chartfield string to ensure proper recording of payments.

  6. Compliance • Rate Sheets • Develop and implement • Usage Fees • Calculate rate based upon Policy Memorandum lll-51(external rates) and depreciation or use allowance method (internal rates) • Office of Sponsored Programs • Submit rate sheets annually for approval • Submit Service Agreements for approval • Submit copy of invoice when billing customers to ensure proper recording of revenue distribution

  7. Questions for OSP

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