UCLA Department of Medicine Office of Research Administration.

Slides:



Advertisements
Similar presentations
Indirect Costs CALS RESEARCH DIVISION April 24, 2008 Website: Meredith Luschen,
Advertisements

Office of Sponsored Projects Administration COST ACCOUNTING STANDARDS.
Rules Governing Sponsored Projects (aka OMB Circulars) Presented by Beverly Blakeney, Diane Cummings and Julie Macy.
OMB Circular A-21 General Overview – F&A OSP Brown Bag Norm Hebert, Director December 8, 2005.
Research Administration 101 Beth Ridenour Office of the Comptroller Facilities & Administrative Cost Rate Proposal.
The University of Texas at Arlington Office of Research and Office of Accounting and Business Services Brown Bag Training Session Two: Indirect Costs.
JULY12, 2011 SESSION 7 OF AAPLS – BUDGETING FOR PROPOSALS WITH SUBCONTRACTS: ESTABLISHING RELATIONSHIPS APPLICANTS & ADMINISTRATORS PREAWARD LUNCHEON SERIES.
KUMC Research Institute How to Think Through a Grant Budget Sponsored Programs Administration (SPA) Presented by.
Monthly Reconciliation. Why do we need to reconcile? NIH policy requires it: see Grants Policy Statement on financial management standards (section IIA,
Presented by Ginger Baker Eileen Campbell. Cost Principles for Educational Institutions found in 2 CFR Part 220  The Federal Government guidelines for.
Grants and Contracts Changes, Changes, and more Changes... What would this University be without Changes? Heather L. Paulsen.
The University of Texas at Arlington Office of Research and Office of Accounting and Business Services Brown Bag Training Session Three: The 1,2,3’s of.
Facilities and Administrative Costs (Indirect or Overhead) Michael J. Warnock, Ph.D. Director, Office of Sponsored Program Administration.
OFFICE OF SPONSORED PROGRAMS Sponsored Program Activity Types -and related eGC1 changes Presented by: OSP June 2015 MRAM.
Facilities & Administrative Cost Space Survey. Agenda  Discuss why a sponsored program space survey is required.  Terminology and Examples of Facilities.
Overview of Rate Calculation TWO COST GROUPS: DIRECT COSTS INDIRECT COSTS FACILITIES ADMINISTRATION.
Facilities & Administrative Costs and Sponsored Programs at Chico State March 27, 2012.
Fiscal Year 2015 Rates INDIRECT COST CALCULATIONS.
INDIRECT COSTS Aka: General Operating Funds, Administrative Overhead, F&A (Facilities and Administrative), Overhead Costs.
Fund Manager Basics Post-Award. Accounting Resources UCLA Accounting Manual UCLA Accounting Class – Course #001 –ALL fund managers should take this class!
Fund Manager Tools. School of Medicine FPM/QDB Access: QDB login and password How do I access it? –In Excel, under Tools, Dean’s Office Programs or QDB/GLPPP.
Presented by the Office of Research Development & Services and Sponsored Programs Administration.
9/25/2013. AGENDA  Introduction & General Overview  F&A Definition and Category Application  Application of F&A Cost Rates  The Distribution Basis.
POST AWARD INTRODUCTION Linda Brown, Associate Director, Maryland Institute for Policy Analysis and Research (MIPAR) Gina Fischer, Business Manager, Engineering.
1 Facilities and Administrative (Indirect) Costs at The Ohio State University Administrative Research Council April 15, 2008 Tom Ewing, Associate University.
“Grants Boot Camp” Workshop Series January 9, 2014 Creighton University Sponsored Programs Administration 2500 California Plaza, Omaha, NE  Phone:
General Provisions for Selected Items of Cost OMB A-21 Section J.
MANAGING SPONSORED PROJECTS FINANCIAL COMPLIANCE May 1, 2008 Office of Grants &Contracts Accounting.
Enhancements to FSR Reconciliation Process New Award Reconciliation & Review Tool (ARRT)
Post-Award UCLA Department of Medicine Office of Research Administration.
1 Sponsored Programs AdditionalReviewSteps. 2 Sponsored Program Section Content How to Identify a Sponsored Program Types of Costs Review Budget to Actual.
Sponsored Programs Services (SPS) PROPOSALS. What is the PI’s role in the proposal?  Contact the central pre-award center,
Cost Sharing on Contracts and Grants October 16, 2001.
Cost Policy Training Sponsored Project Training Program April 30, 2012 Beverly Blakeney & Jennifer Gagnon April 30, 2012Sponsored Project Training Program1.
Understanding F&A Costs Facilities and Administrative Costs 1 Revised April 2015.
Proposal Budget Building Part II of II CALS Research Division Julene Gaspard Meredith Luschen Becky Bound September 16, 2008 Website:
EAST CAROLINA UNIVERSITY OFFICE OF GRANTS AND CONTRACTS Updated 11/24/2010 FACILITIES AND ADMINISTRATION COSTS (F&A, INDIRECT, OVERHEAD.
Grant Budgets: Calculating F&A May 21, What is F&A? Facilities and Administrative Costs – aka indirect costs. F&A covers institutional costs that.
Indirect Costs Application of Indirect Cost Rate Agreements.
Understanding Facilities & Administrative (F&A) Costs.
Application of On-Campus and Off-Campus F&A Rates – Policy Change July RARA July 21, 2015 July RARA July 21, 2015.
Time with Office of Sponsored Programs May 4, 2010 Topic: Allowability.
JANUARY 21, 2014 SERIES 4, SESSION 1 OF AAPLS MECHANISMS OF COLLABORATION: PROPOSALS THAT INCLUDE MORE THAN ONE TUFTS DEPARTMENT OR SCHOOL, OR A COLLABORATION.
Alex Galea Assistant Director ORA Review. Grant Instructions: RFA or PA Read through the guidelines carefully Make notes on specifications in the announcement,
Prepared by the Office of Grants and Contracts1 The Basics of Grants Administration.
Universal Budget Spreadsheet Kimberly Fahey Senior Grants and Contracts Specialist Sponsored Programs Office 1.
1 SPS Primer SPS Primer Workshop Cost Accounting Considerations When Preparing Budgets for Sponsored Proposals Division of Financial Affairs.
Kuali Financial Systems – Financial Administrator Development Series - October, 2006 Indirect Cost Facilities and Administrative (F&A) Costs.
Slide 1 FastFacts Feature Presentation November 19, 2015 To dial in, use this phone number and participant code… Phone number: Participant.
Indirect Cost Accounting: Principles and Policies The California Institute for Climate Solutions Public Workshop on UC’s Proposal December 12, 2007 Arthur.
Indirect Cost Rates 101 CNCS Uniform Guidance § Indirect Costs.
1 February 23, 2015 Teresa A. Costantinidis Budget and Resource Management UCSF Facilities & Administration Presentation.
What’s MTDC Mean To Me? Alexia Lewis Office of Research & Sponsored Programs September, 2006.
12/11/20071 Indirect Cost Study Facilities and Administrative (F&A) Costs Indiana University Sally Link Cost Accounting Manager Financial Management Services.
Budget Development Sponsored Programs Administration
UCLA Department of Medicine Office of Research Administration
Understanding Facilities & Administrative (F&A) Costs
Project Budgeting.
Understanding Facilities & Administrative (F&A) Costs
Sponsored Programs at Penn
F&A Rate Practices, Concepts and Calculations
UCLA Department of Medicine Office of Research Administration
Introduction to Indirect Costs Claiming Your “Fair Share”
Post Award Training Session #
Post-Award Grant Administration
University at Buffalo Facilities & Administrative Cost Space Survey
Project Budgeting.
Budgets.
Presented by Trevor Johnson OCGA
Agenda Why a sponsored program space survey is required.
Presentation transcript:

UCLA Department of Medicine Office of Research Administration

Direct Cost: Any cost that can be specifically identified with a particular project, program, or activity or that can be directly assigned to such activities relatively easily and with a high degree of accuracy. F&A Costs: Costs for common or joint objectives that cannot be readily identified with an individual project, program, or organizational activity. UCLA Department of Medicine Office of Research Administration

Overhead Costs Indirect Costs Sub 9H – at UCLA only UCLA Department of Medicine Office of Research Administration

MTDC component is the base against which the federally negotiated rates are applied, and is derived by excluding certain costs from the Direct Cost total. MTDC exclusions include: Equipment Patient Care Alterations/Renovations Space Rental Tuition Remission/Fees For Non-UC subawards, any amount beyond the first $25,000 TC of each subaward. The total cost (TC) of subawards to other UC campuses UCLA Department of Medicine Office of Research Administration

F&A calculated on the total of all direct costs of a project. There are no exclusions. Most non-federal F&A rates are based on Total Direct Cost (TDC), not MTDC. e.g. Pharm sponsored Clinical Trials (26% TDC), Non-profit Foundations, etc. UCLA Department of Medicine Office of Research Administration

How do I find it? Summary-By-Sub/Overhead Rate field COP/Approp & Financial tab AIS/OASIS – FS00 – Table AF (Account/CC-Fund Table) What do the letters mean (i.e. J, B, C)? Base & Object code Table for Indirect costs Base & Object code Table for Indirect costs UCLA Department of Medicine Office of Research Administration

Research On-Campus – 54% MTDC Research Off-Campus – 26% MTDC Instruction On-Campus – 37% MTDC Instruction Off-Campus – 26% MTDC Clinical Trials – 26% TDC Federal Teaching – 8% MTDC NIH Training (T’s & F’s) and Ks Grants Current F&A Rate Agreement – dated 04/27/11 Current F&A Rate Agreement UCLA Department of Medicine Office of Research Administration

What is it? What is it based on? UCLA Department of Medicine Office of Research Administration

Unbudgeted changes can occur: PI spent the $ on an item that is excluded from F&A, but was not originally budgeted. EXAMPLE: Unbudgeted equipment. See Scenario 1 PI did NOT spend the $ allocated to an excluded item, but rather, spent it on an item NOT excluded from F&A. Example: Budgeted equipment. See Scenario 2 F&A rate changed during the project period, but may not have been changed in the UCLA financial system. Use F&A Reconciliation Tool PI moved from on-campus to off-campus space, or vice-versa. Use F&A Reconciliation Tool Item was not correctly Object Coded in the UCLA financial system. Use F&A Reconciliation Tool UCLA Department of Medicine Office of Research Administration

1) FPM/QDB F&A Reconciliation ToolFPM/QDB F&A Reconciliation Tool This report is also run automatically in the Smart Closeout Tool/PAMS 2) 9H Reconciliation Adjustment note located at the bottom of the FPM/QDB Summary by Sub Report Run both reports frequently throughout the life of the award. Do NOT assume the reports are correct. Do some research to determine WHY before making any adjustments. UCLA Department of Medicine Office of Research Administration

OCGA’s F&A Website o.htm o.htm Base & Object Code Table for F&A accounting/base-object-code-table-for- indirect-costs accounting/base-object-code-table-for- indirect-costs FPM/QDB F&A Reconciliation Tool / / Past F&A Rates aterials/F-and-A-Cost-Rates.pdf aterials/F-and-A-Cost-Rates.pdf UCLA Department of Medicine Office of Research Administration

We appreciate if you would take a few moments to complete a short 5 question survey to help us improve your training experience. Thank you!