1. UCLA Department of Medicine Office of Research Administration

3. 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

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

6. 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

7. 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

8. 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

10. 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

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

13. 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

14. 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

15. OCGA’s F&A Website http://www.research.ucla.edu/ocga/sr2/idcinf o.htm http://www.research.ucla.edu/ocga/sr2/idcinf o.htm Base & Object Code Table for F&A https://www.finance.ucla.edu/corporate- accounting/base-object-code-table-for- indirect-costs https://www.finance.ucla.edu/corporate- accounting/base-object-code-table-for- indirect-costs FPM/QDB F&A Reconciliation Tool http://www.deans.medsch.ucla.edu/overhead 2015/ http://www.deans.medsch.ucla.edu/overhead 2015/ Past F&A Rates http://ora.med.ucla.edu/workfiles/referencem aterials/F-and-A-Cost-Rates.pdf http://ora.med.ucla.edu/workfiles/referencem aterials/F-and-A-Cost-Rates.pdf UCLA Department of Medicine Office of Research Administration

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