Because of the growth that we have experienced , we have had to rent at
least six buildings close to, yet off of, the campus. (Actually one is
in another city to place a research department close to its major client
- the State - and houses in excess of 150 staff members).

Since some of these buildings contain faculty/staff from multiple
departments, and the exact mix can change, we have taken the position
that these facilities are "on-campus" and we assess projects the
on-campus F&A rates. The rental payments are then charged directly
against the F&A recovery. This reduces the need to allocate rent across
many projects in shifting amounts and completely sidesteps the valuation
issue that Spanky raised.

This may not work in all or isolated cases, but our cognizant Federal
agency agreed with the methodology during our last negotiation.

Cheers.

Larry Waxler, Director
Office of Sponsored Programs
University of Southern Maine
P.O. Box 9300
Portland, ME 04104-9300
Telephone: 207-780-4413
Telefax: 207-780-4927

>>> xxxxxx@CCHMC.ORG 3/2/2006 9:18 am >>>
Can anyone share a tried-and-true allocation methodology for
determining
how much rent/lease cost to directly charge to an off-site project?
We
have had very few sponsored projects done "off-site" in the past, but
now are faced with projects that will be performed in space we have to
lease, rather than space we own.  The challenge is how to reasonably
apportion the lease and associated occupancy costs directly to
projects.

Thanks.

 -  Pete

Peter C. Koch, MBA
Assistant Vice President
Sponsored Programs and Research Accounting
Cincinnati Children's Hospital Medical Center
3333 Burnet Avenue, TCHRF-3303, MLC 7030
Cincinnati, Ohio  45229-3039

Phone:  (513) 636-4583
Fax:  (513) 636-1392
E-mail: xxxxxx@cchmc.org

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