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Current Facilities & Administrative (F&A) Distribution. Faculty Senate January 19, 2011 Jim Rankin. VPRED Update . Website live this month Access from UA front page or http://research.uark.edu or http://vpred.uark.edu Electronic Research Administration Currently using InfoEd
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Current Facilities & Administrative (F&A) Distribution Faculty Senate January 19, 2011 Jim Rankin
VPRED Update • Website live this month • Access from UA front page or http://research.uark.edu or http://vpred.uark.edu • Electronic Research Administration • Currently using InfoEd • Going to Kuali Coeus • Initial stand-up by Summer; all colleges by end of year • Research Compliance separated from RSSP • Offices moving to ADMIN in March
Facilities & Administrative (F&A) Federal government reimburses the university for expenses associated with conducting research The F&A rate is applied to many of the direct costs associated with a research grant or contract (Modified Total Direct Cost) F&A rate applied to non-federal awards for consistency F&A reimbursement funds are often used by universities to incentivize research (RIF)
F&A Rate Process • Current on-campus research F&A rate is 44% • Up from 42% • Requested 46% • Negotiated every 3 to 4 years • UA negotiates with HHS in Dallas • Current F&A rate active from July 1, 2009, through June 30, 2013 • Based on data collected from FY08
F&A Rate Categories - Facilities • Building Depreciation: Buildings and land supported by non-federal funds that can be attributed to research. • Equipment Depreciation: Equipment supported by non-federal funds that can be attributed to research. • Interest Expense: Interest on debt-financed research facilities and equipment . • Plant Operations and Maintenance: The administration, operation, maintenance, and protection of the university’s physical plant. These include utility, maintenance, and custodial costs; ordinary repairs; the care of grounds and buildings; the physical plant office; building renovations and space changes; and campus security. • Library: Operation of the university library, including books and library materials and library administration.
F&A Rate Categories - Administrative • General and Administrative Expenses: Executive and administrative offices, as well as other general expenses not related solely to any major function. Examples include the Offices of the Chancellor, Provost, and Vice Chancellors. • Departmental Administration: Costs for administrative and supporting services in departments, interdepartmental laboratories, or centers, and provide a benefit to the research projects in these units. Includes salaries for Department Heads and Academic Deans. • Sponsored Programs Administration: Includes costs incurred to administer sponsored projects such as RSSP and Research Accounting.
Modified Total Direct Costs (MTDC) • Includes: • all salaries and wages, fringe benefits, materials, supplies, services, travel and the first $25.000 of each subgrant or subcontract (regardless of the period covered by the subgrant or subcontract) . • Excludes: • equipment, capital expenditures, charges for patient care, tuition remission, rental costs of off-site facilities, scholarships, and fellowships as well as the portion of each grant and subcontract in excess of $25.000.
F&A Distribution Policy(Research Incentive Funds –RIF) • Units – 40% • Except College of Engineering – 80% • Depts and PIs – by agreement in college • VPRED/Grad School – 10% • Provost – 8% • General Fund – 42% • Except for awards to College of Engineering • Exceptions • Arkansas Bioscience Funds – 100% to debt service on Chemistry Building renovation.
