We do recover F&A on program income expenses. The activities and expenses that program income support utilize the same overhead/F&A costs as the grant’s activities and expenses. When F&A rates are calculated,
program income expenses go into the same base (denominator) as the grant’s expenses, usually Organized Research or Other Sponsored Activities. This means that even in the F&A rate calculation itself, the expenses on program income bear F&A costs.
I hope this helps.
Sincerely,
Jason Guilbeault, CRA
Director, Post Award Services
Sponsored Program Administration
Augusta University (formerly Georgia Regents University)
1120 15th St. CJ-3301
Augusta, GA 30912
706-721-0007
Georgia Regents University is now Augusta University. Effective immediately, my email address has changed to
xxxxxx@augusta.edu. Please update your address book accordingly.
From: Research Administration List [mailto:xxxxxx@lists.healthresearch.org]
On Behalf Of Szabo, Jamie
Sent: Monday, July 03, 2017 12:08 PM
To: xxxxxx@lists.healthresearch.org
Subject: [EXTERNAL] [RESADM-L] Program Income Related Expenditures/F&A
This is an external email. Use caution responding, opening attachments and following links.
All—
At the University of Missouri when we have program income related to an award, we set up an account to capture program income revenue and related expenses that is linked to the award in PeopleSoft. We recover F&A as part of program income
related expenses, just as we do with the sponsor reimbursed portion. We have a faculty member that is questioning this practice and we explained that if the expense is allowable on the sponsored portion, then it’s typically allowable on the program income
related expenses also. I feel confident that F&A is allowable as part of our program income related expenses, so I don’t think we’re doing anything incorrect, but I’m wondering if there’s a “standard” practice across institutions.
At your institution, do you recover F&A on your program income related expenses? What is your rationale behind your institutional practice?
Thank you in advance.
Jamie L. Szabo, MPA
Associate Director, MU Office of Sponsored Programs
Phone: 573/882-8456
Fax: 573/884-4078
Email:
xxxxxx@missouri.edu
MU OSPA Online:
Website |
Blog
Mailing Address:
115 Business Loop 70W, Mizzou North, Rm 501
Columbia, MO 65211-0001
(Overnight Courier address: use zip code 65203)
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