Re: Using off-campus F&A rates Herbert B. Chermside 11 Feb 2003 08:14 EST
First read the definition of off-campus in your federal rate agreement. For example, ours includes the words "and to which rent is directly allocated to the project(s)". Thus if there is no rent budgeted, cannot use off-campus rate. Note "allocated to project) -- this means part of the total project cost of the project, not necessarily just the sponsor budget. We have a number of projects conducted largely in locations owned by others, and if the third party cost sharing specifies provision of space in a way that we can evaluate the value (comparative rents), it can be off-campus. Second review with your F&A negotiators what spaces go into the facilities pool. Never let activities in such spaces have the off-campus rate. For some institutions this may be locations "owned" only; for others it may include spaces leased, also. Urban institutions are more likely to have the latter. Third, be specific that "field work" is not misinterpreted as "off-campus". Almost all F&A rate agreements provide that a single rate will apply for any single agreement. Generally the key here is "more than 50% is performed". Define a consistent way to measure that. We use the % of personnel cost in the sponsor budget, reasoning that this is a reliable measure of "performed". (Get the PI to specify in a memo, concurred by the chair, if it is not clear in the proposal.) I'd suggest not relying on % effort, because that is generally more variable in the conduct of a project than personnel cost budgeted. This division may be examined when the sponsor reviews the budget, but not often examined on audit. If you have a reasonable measure consistently applied, an auditor can be satisfied. Chuck At 05:10 PM 2/10/2003 -0500, you wrote: >Good Afternoon, > >How does your organization determine when to use off-campus F&A rates in >sponsored project budgets? Do certain conditions have to be met? For >example, does the budget need to include funds to pay rent? What >percentage of the research or sponsored activity has to be done off >campus in order for the off-campus rate to apply to the entire budget? > >If you could, please indicate your F&A base when you reply. > >Thanks! > >Lori Messer, Director >Research & Sponsored Programs >Wake Forest University >P.O. Box 7528 Reynolda Station >Winston-Salem, NC 27109 >(336) 758-5888 >(336) 758-1959 fax >xxxxxx@wfu.edu > > >====================================================================== > Instructions on how to use the RESADM-L Mailing List, including > subscription information and a web-searchable archive, are available > via our web site at http://www.hrinet.org (click on "Listserv Lists") >====================================================================== Herbert B. Chermside, CRA Director, Sponsored Programs Administration Virginia Commonwealth University PO BOX 980568 Richmond, VA 23298-0568 Express Delivery Only: Biotech One, Suite 113 Virginia Biotechnology Research Park 800 East Leigh Street Richmond, VA 23219 Voice: 804-828-6772 Fax 804-828-2521 OFFICE e-mail xxxxxx@VCU.EDU Personal e-mail xxxxxx@vcu.edu http://www.research.vcu.edu/ospa.htm ====================================================================== Instructions on how to use the RESADM-L Mailing List, including subscription information and a web-searchable archive, are available via our web site at http://www.hrinet.org (click on "Listserv Lists") ======================================================================