I agree. Whenever you make a statement that you 'are giving F&A back to the
faculty' (or areas that did not generate the cost to begin with) its
critical to be very careful with terminology. If you are including costs in
your F&A calculation that are not really there, or are always paid from some
other source, and thus have 'spare' money to redistribute back to the
faculty one would think that you are in a precarious position if you are
ever audited by the feds. If the funds being 'given back' to the faculty are
really excess revenue less expenses from some other part of the system and
if these funds are being used to conduct research, they will have an impact
on the F&A calculation in the following year as they probably should be
treated like any other grant and should be contributing to the indirect
services they use.
I know that many institutions have a policy of 'giving back F&A', but I've
never really understood how this works within the indirect cost calculation
framework/regulations.
-David
David A Higginson, ACMA
Vice President for Information Systems
Arkansas Children's Hospital
1120 Marshall Street
Little Rock, AR 72202
(501) 320-3757
xxxxxx@exchange.ach.uams.edu
> Learn more about us at: <http://www.archildrens.org/>
-----Original Message-----
From: David R. Fielder [mailto:xxxxxx@COOPER.CPMC.ORG]
Sent: Tuesday, December 12, 2000 12:10 PM
To: xxxxxx@HRINET.ORG
Subject: Re: F&A Question
If we all actually credited IDC recovery to the actual cost centers that
pay for the costs that the feds are supposed to be reimbursing us for maybe
PIs/Faculty would consider the process less of a shell game?
Minor Rant,
David
===================================================================
Mr. David R. Fielder tel: 415.600.1600
Vice President, Research fax: 415.600.1753
California Pacific Medical Center email: xxxxxx@cooper.cpmc.org
Research Institute website: http://www.cpmc.org
2340 Clay Street, 5th Floor
San Francisco, CA 94115
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