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Re: F&A Question Jon Hart 12 Dec 2000 14:52 EST

Colleagues,
Since there are sources of institutional funding other than grants and
contracts, it may be more accurate to say that contributions to a general
lab account (departmental or individual) are made in proportion to indirect
costs brought in by that investigator/department.  These funds may derive
from general purpose funds raised by the Development people, an endowment,
or other non-federal sources.  Just because an investigator or department
is rewarded for bringing in grants that carry full F&A rates does not
necessarily mean that the grant is the source of that contribution.
Joni

At 01:03 PM 12/12/00 -0600, you wrote:
>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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Jon Hart, Director, Sponsored Programs Administration
The Rockefeller University
1230 York Ave.-Box 82, NY, NY 10021-6399
tel:  (212) 327-8054; fax:  (212) 327-8400

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