Presentation on theme: "University of New Hampshire"— Presentation transcript:
1University of New Hampshire Fiscal Year 2013Space Inventory and Functional Usage StudyInformation SessionPresented byAttain LLCMarch 2013
2Session Overview Project Team Background Space Study Procedures Functional Usage DefinitionsGuidelines for Selected Room TypesDetermining Functional UsageFederal Review IssuesProject TimelineOn-line Space Survey ProcessQuestions
4Project Team Research Community UNH Administration Researchers Deans & Department ChairsDepartmental AdministratorsUNH AdministrationVPFA OfficeScott TowleKerry ScalaExecutive Steering CommitteeJoanna Young, Co-ChairJan Nisbet, Co-ChairLeigh Anne Melanson
5Project Team UNH Administration (Cont.) Attain, LLC Working Committee Tammy GoldbergTracy BoyleDavid BrowningKerry ScalaScott TowleAttain, LLC
7Background What are Facilities and Administrative (F & A) costs? F & A costs, also known as indirect or overhead costs, are those costs associated with the sponsored activities of the UNH research enterprise which cannot be readily associated with an individual project.Facilities costs are defined as building and equipment depreciation, interest on debt associated with certain buildings, equipment and capital improvements, operation and maintenance expenses, and library expenses.Administration costs are defined as general administration, departmental administration, and sponsored projects administration.
8Background Calculating the F & A Rate F & A Costs Direct Costs Overhead costs incurred to support Research activities:Depreciation of Buildings & EquipmentOperation & Maintenance ExpensesInterest ExpenseLibraryAdministrative ServicesDirect CostsCosts incurred in performing Research activities:Salaries and fringe benefits ofresearch personnelResearch lab supplies and materialsTravelF & A CostsDirect Costs$21,150,000$45,000,000F & A Cost Rate$21,150,000/$45,000,000 = 47%
9Background Current Research Rate at UNH (FY 13): On-Campus: 47% Building Depreciation 2.6%Equipment Depreciation 1.4%Interest 0.7%Operations and Maintenance 12.8%Subtotal 17.5%Library 3.5%Administrative Component 26.0%Off-Campus: 26.0%
10Background Facilities Component of F&A Rate 21 points of the current 47% research rateRate components are not cappedPotential to increase reimbursement of costs associated with conducting researchAll facilities cost pools except library are allocated based on space functional usage statisticsSpace study is a critical component of the F&A rate proposal
11Background Importance of the Space Study F&A Cost Reimbursement Annual reimbursement is approximately $20 millionFacilities components, which represent more than 17 points of the current organized research rate, are determined based on square footage statistics resulting from the space study.One point on the rate is worth approximately $225 thousand annually or $900 thousand for the anticipated 4 year term of the next rate agreementFederal ComplianceFor buildings with more than one function, Federal regulations require the allocation of facilities costs based on functional use of space.Federal regulations require the allocations to be “appropriately documented in sufficient detail for subsequent review by the cognizant federal agency.”
12Background Specific Goals of Space Study Identify all activities performed in each room for reasonable cost allocations.Develop proposal statistics that are defensible during rate negotiations with the Federal government.Use methodologies that comply with Federal government requirements and that provide the best cost recoveries.The functional space use survey is subject to review/audit by the cognizant federal agency (HHS).
14Space Study Procedures Survey Complete!Attain Quality ReviewDetermine Functional UseIdentify Projects & OccupantsValidate Room DemographicsReconcile the Space (Physical Area, Floor Plans, Room List)
15Space Study Procedures Critical Success FactorsFirst hand knowledge of how the space was used during fiscal year (7/1/ /30/2013)An understanding of the activities performed in the roomInformation on funding sources related to the activities for the space (grants, contracts, institutional funds, etc.)Access to the space and occupants of the spacePI involvementContact/meet with PIs to gather necessary information
16Space Study Procedures Getting StartedSurvey information must be entered in AttainSpace, a web-based applicationRoom inventory report available on web site is populated with demographic information from the database maintained by University Facilities OfficeThe online Room Survey Form must be completed for each room assigned to the department
17Space Study Procedures Validating Room Demographic InformationReview room list accuracy and completenessRooms used by department during FY 2013 missing from listRooms on list not used by department during FY 2013Confirm that room type is accurateDifferent survey process for certain room typesIdentify Responsible PersonList Principal Investigator/Lab DirectorFor rooms used by multiple PI’s, list “Multiple” as the responsible person and identify each PI and the percentage related to each PI in the “Comments” section
18Space Study Procedures Documenting Rooms Where Sponsored Activity Is Taking PlaceList ALL personnel who occupied each lab on a regular basis during FY 2013 (e.g, Faculty, Research Staff, Post Docs, Technicians, Graduate Students, Undergraduate Students, Visiting Scientists, Volunteers)Occupant information is NOT required for lab service rooms or multi-purpose rooms coded based on joint useIdentify all Fund/Org numbers (sponsored and non-sponsored) that fund the projects performed in each room
19Space Study Procedures Completing the Room Survey ProcessRoom functional percentages should reflect how the room was used over the entire fiscal year rather than a snapshot at a point in time.Involve PI in process to confirm accuracy of information for labs.Estimate percentages related to each activity performed in the room.Functional coding must take into account all room occupants/users and the fund sources that support the activitiesMatching space and base – functions identified must be consistent with the classification of the funding for activities performed in the roomDepartmental staff should maintain notes on how they determined the functional percentages for each room and be prepared to defend them during the Federal review of the F&A rate proposal. It is usually a year or longer between the time the space study is conducted and the Federal review.
21Functional Usage Definitions The functional usage of a room identifies a percentage of time a function (activity) is being performed in a room during the fiscal year of the survey. For UNH’s space survey, you will be classifying activity using one or more of following functional categories:Organized ResearchInstruction/Department ResearchOther Sponsored ActivitiesDepartmental AdministrationOther Institutional ActivitiesService CentersJoint UseVacant/InactiveOperations & Maintenance **General Administration **Sponsored Projects Admin **Library **** These activities are generally not performed in space occupied by academic departments and research centers. Definitions for these categories are provided in a separate document.
22Functional Usage Definitions ORGANIZED RESEARCH (R)All research and development activities that are separately budgeted and accounted for on a specific project basis within Banner.Sponsored research – research projects sponsored by Federal agencies and non-Federal organizations (e.g. states, cities, foundations, corporations.) For FY 2013, this category also includes the Ag Experiment Station.University research projects – research projects funded by the University that are separately budgeted and accounted for on a specific project basis.Sponsored research training – training of individuals in research techniques when such activities share the same facilities as other research and development activities. Common examples include Career Development (“K”) awards, institutional training grants (T-32), and individual fellowships (F-32).Cost sharing – mandatory matching or voluntary committed cost sharing related to sponsored research projects.
23Functional Usage Definitions INSTRUCTION & DEPARTMENTAL RESEARCH (I)All teaching and training activities (except research training)Teaching and Training – all regular teaching and training activities, whether they are offered for credits toward a degree or certificate or on a non-credit basis. Includes classroom teaching, preparing instructional materials, preparing and grading examinations.Departmental Research – research, development and scholarly activities that are part of one’s professional interest but NOT separately budgeted and accounted for on an individual project basis within Banner. Example: PI Return Funds.Sponsored Training – instructional or training activities sponsored by Federal agencies and non-Federal organizations. However, sponsored training of individuals in research techniques (commonly called research training) should be classified as Organized Research.
24Functional Usage Definitions OTHER SPONSORED ACTIVITIES (O)Programs and projects financed by Federal agencies and non-Federal organizations that involve the performance of work other than instruction and organized research.Examples include public broadcasting, health service projects, equipment grants, community service projects, and grants for conferences, seminars, and workshops.
25Functional Usage Definitions DEPARTMENTAL ADMINISTRATION (D)Administrative and supporting services performed by academic departments, divisions, and organized research units which benefit common or joint departmental activities or objectivesActivities of department heads and their administrative and secretarial personnel who perform general departmental duties, i.e., duties that are not directly identifiable to any discrete activityActivities related to academic and research committees, preparation of new and competing renewal grant and contract applications and proposals, departmental financial management issues, and interviewing and hiring
26Functional Usage Definitions OTHER INSTITUTIONAL ACTIVITIES (B)Auxiliary enterprises, such as the operations of residence halls, dining halls, MUB, student unions, intercollegiate and intramural athletics, bookstores, faculty housing, student apartments, guest houses, chapels, theaters, public museums.Activities that are unallowable for F&A cost reimbursement by the Federal government, such as fundraising, and community relations and development.
27Functional Usage Definitions SERVICE CENTERS (SC)Sometimes referred to as Recharge Centers.Units that perform specific technical and administrative services primarily for internal operations, and charge users for these services.Examples of service centers include Hubbard Center for Genomic Studies, Survey Center, University Instrument Center, Space Science Center Machine Shop, and Research Computing CenterThis space will be distributed functions based on charges to users.
28Functional Usage Definitions JOINT USE (JNT)Offices in academic departments as well as conference rooms and other multi-function rooms, such as mail rooms, copy rooms, employee lounges, and departmental libraries.This space will be distributed to functions based on overall departmental salaries and wages.VACANT/ INACTIVE (VAC)Assignable space not used during FY 2013 (7/1/12 – 6/30/13) due to alterations or renovations.Areas which were available for assignment but were inactive for the entire year.Space that was vacant for part of FY 2013 should be assigned based on its functional use when occupied.
30Guidelines for Selected Room Types LABORATORIES(room type )% of functional activity must be supported with project and occupant informationIf a single PI uses multiple labs and his/her research personnel are working on awards throughout labs, and it’s impossible to differentiate their activities between the labs, it is acceptable to code the labs identicallyLAB SERVICE ROOMS – Equipment rooms, Cold rooms, Microscope rooms, Dark rooms(room type )Code lab service rooms the same as the average functional usage of the labs these rooms supported during FY 2013If room supports one specific PI, coding should be consistent with other PI roomsIf room supports multiple PI’s, a floor, or entire department, indicate related rooms in survey form for room type 255Identify the functional usage percentages and Fund/Orgs, and include a note in the “comment” section indicating the related lab areas (e.g., PI, a floor, or the entire department)
31Guidelines for Selected Room Types SERVICE CENTERSAssign to functions based on charges to usersExamples include Hubbard Center for Genomic Studies, Survey Center, University Instrument Center, Space Science Center Machine Shop, and Research Computing CenterOFFICES(room type 310)Confirm room typeIdentify occupant(s)Must be classified as Joint UseCONFERENCE ROOMS & MULTI-PURPOSE ROOMS
32Guidelines for Selected Room Types CLASSROOMS & TEACHING LABORATORIESTypically classified as InstructionIf research is being conducted in these areas, a percentage of the room can be allocated to either Organized Research or Instruction/Departmental ResearchMust be clearly documented with occupants and funding sourcesLIBRARY SPACESpace devoted to the operation and administration of the main UNH libraries and branches of the main librariesDepartmental libraries maintained with departmental budgets should be classified as “Joint Use” not “LIBRARY”
34Determining Functional Usage Rooms should be functionalized based on the activities performed in that space during FY 2013For a faculty member who teaches and has grants, research lab space will be coded different from office or teaching lab spaceThe functional use classification for each room must be consistent with the salary distribution of the individuals using the space. If the room occupants work on research projects but are not funded by a grant, the space must be classified as departmental research.Functional coding should take into account the extent of use by each occupantA student working in the lab 10 hours per week for only part of the year should be counted much less than a technician who works in the lab 40 hours per week for the entire yearFunctional use percentages must total 100% for each room
35Determining Functional Usage Sample Work Plan – the way to “think” through the answers is:Who occupies the lab suite or room? Identify all individuals, paid and unpaid, that have occupied the room during the year.How are they funded for the work they do in the lab suite or room?Are there any unpaid occupants in the room, e.g. unpaid students, visiting scholars not paid by UNH?Relative to one another, how much time is spent by each person in the lab suite or room? (e.g., PIs and Grad Students may spend less time than Technicians.)NOT IN FY07
36Determining Functional Usage For Research Lab Suites, the first instinct is 100% Organized Research, but…Are some individuals working in the lab suite funded from departmental funds, e.g. lab set-up funds or seed money?Are other activities taking place in the lab suite that are not part of an organized research project?Are there any unpaid occupants in the lab suite?Answering “Yes” to these questions is perfectly acceptable; it just means we should not code the room 100% Organized Research
37Determining Functional Usage Lab Example #1aIf technicians or students in a research lab are working on Organized Research projectsandtheir compensation for all of their work in the lab is paid by those projects (or is reported as cost sharing on the projects in their effort reports)thenCode space they use in the labs as “Organized Research”
38Determining Functional Usage Lab Example #1bHowever, if technicians or students in a research lab are working on Organized Research projectsandtheir salary is wholly or partially paid from department / institutional funds (and is not reported as cost sharing on an Organized Research project),thenCode space used for the work paid with departmental / institutional funds as “Department Research”.
39Determining Functional Usage Lab Example #2A research lab with only one occupant is used for work on NIH Research Awards ABC and XYZandOccupant is paid 25% from ABC, 25% from XYZ, and 50% departmental fundsIf the work associated with departmental funding takes place in other space (e.g., office, seminar room),then:Code lab space as 100% “Organized Research”If the work associated with departmental funding is performed in the lab,Code lab space as 50% “Organized Research”50% “Department Research”
40Determining Functional Usage Example #3Lab is used for work on NIH research awards as well as “exploratory/ start-up research”Lab occupants and funding sources:PI paid on 25% on NIH award – works in lab in summer and 1 day/week during academic year (0.3 FTE)2 FT technicians paid 100% from NIH research awards (2 FTE)1 FT post doc paid 80% from NIH research award and 20% from departmental research funds (1 FTE)1 unpaid undergraduate student – worked in the lab 12 hours/week during the Spring semester for academic credit (0.1 FTE)1 unpaid student intern – worked 25 hours/week for 8 weeks in summer (0.1 FTE)Visiting faculty not paid by the University who spent 50% of time for entire fiscal year in this lab (0.5 FTE)3.05 FTE Research / 4 Total FTE = ~ 80% Organized Research
42Federal Review Issues 100% ORGANIZED RESEARCH ROOMS Federal government negotiators pay particular attention to rooms coded as 100% OR.A “yes” response to any of the following usually indicates that a room should not be coded 100% OR:Are there any unpaid students or students paid from general institutional funds who use the room?Are there any undergrad students working on projects for academic credit (e.g., senior projects, honors thesis)Are there any non-research lab tests performed in the room?Does the room house visiting personnel (e.g., professors, scientists, students) who are not paid by the University?Does the PI meet with students in the room?
43Federal Review Issues STUDENTS (Graduate, Undergrad, & high school) Frequently occupy laboratory space where organized research activity is performed.Functional usage of space must follow classification of funding.If students are paid from research grants/contracts or supported by research training grants/fellowships, the space should be coded OR (R).If students are not paid or if students are supported with institutional funds, the space should be coded as Instruction/Department Research (I).If names are not in drop-down list, identify names in “Comments” section of room survey form and indicate extent of time spent in labsMay only be present a small portion of the year – indicate frequency of presence in “Comments” section.
44Federal Review Issues ARBITRARY CODING OF ROOMS Federal Government negotiators pay particular attention to rooms which appear to be coded arbitrarily (e.g. all labs in department coded 90% OR/10% INST).Avoid falling into a pattern of assigning rooms arbitrarily without careful consideration of the actual activities and functions being performed in each room (or room cluster) and the funds supporting the activity.
48On-line Space Survey Process Location of the web-based space survey application
49On-line Space Survey Process Survey StatusRemaining – Room record has not been updated and saved since import.In Progress – Room record has been updated and saved, but has not passed the validation rules.Accepted – Room record has been updated, saved and has passed the validation tests.All rooms must be in “Accepted” category for survey to be complete.
50On-line Space Survey Process Business RulesRoom functional usage must total 100%.All rooms with a percentage identified to OR or OSA must have at least one project listed that has a corresponding function code.In addition to a valid account, all research labs with a percentage identified to OR or OSA must have a least one occupant listed who is funded from an project that has a corresponding function code.Must satisfy all three business rules to move to “Accepted” category.Accepted rooms subject to further quality assurance review procedures
51On-line Space Survey Process Home pageStatus At A GlanceSpace AdministrationAdd Room TransferDelete Room Transfer
52On-line Space Survey Process Survey Status PageStatus At A GlanceBlock Code ToolRoom Survey FormRoom Description and Demographic InformationFunctional UsageActivity / Occupant InformationCommentsQuality Assurance Warnings / Business Rules
53On-line Space Survey Process Reports PageSupporting Information ReportAccount ReportEmployee/Occupant ReportCost Pool Code ReportRoom Type ReportSponsored Accounts NOT Assigned to RoomsPeople Paid From Sponsored Account but NOT Assigned to Rooms
54On-line Space Survey Process Getting StartedPrint Supporting Information ReportReview to confirm that the room list is accurate and completeDistribute report to PI’s for input regarding occupants and projectsPrint Account Report and record the room(s) associated with the projectPrint Employee Report and record the room(s) where the person worked – e.g., labs, lab support areas, officesBlock Code all rooms that are Department Administrative, Instructional, or Joint Use in natureThis will reduce the workload and will allow the departmental survey coordinator to focus on Sponsored Research areas