设施 & 行政成本

教师 researchers when preparing a proposal for the support of a research project, 或者其他赞助活动, 在项目预算的总成本中包括间接成本的数额. 对于许多, the concept of indirect costs associated with their proposals is somewhat abstract because there seems to be no direct relationship between these costs and the activities for which support is requested. Others believe the necessity for a sponsor to provide funding for these "indirect" costs reduces the amount available to them to pay salaries and buy the necessary supplies and equipment to carry out their proposed project. 虽然大家都承认这些成本是必要的, how these costs are determined and reimbursed through individual sponsored agreements is not always readily understood.

重要的是要注意术语“设施和行政”成本或“F&A" costs has recently been adopted by the Federal Government to replace the term "indirect" cots. The reason the government renamed this term was to help clarify the nature of these costs in terms that more appropriately described their purpose in support of research and other sponsored activities at colleges and universities.

We address here the more common questions that are posed often by faculty PIs about why F&不同大学的学费不同，我们的F&与其他大学相比，我们的学费是多少&利用成本回收.

2016财年及以后的附加费率

附加费率备忘录

利率计算

A rate is calculated for each of these components based on methods prescribed in OMB Circular A-21, and the total of these individual rate components results in a rate that is subject to negotiation with and approval by federal officials. There is also a rate calculated for off-campus projects and there may be separate rates calculated for research, 指导和其他赞助活动. The off-campus rate includes only the administrative components capped at 26% and is applied to those projects that are conducted predominantly in facilities not owned, 出租的由大学出租的. Each rate is applied to sponsored program costs on a Modified Total Direct Cost (MTDC), 这包括除设备以外的所有直接成本, 资本支出, 病人护理, 学杂费, 设施租金和分包合同超过25美元的部分,000.

F&前面提到的A分量也被称为F&“成本池”. 每所大学必须确定其F&A成本(i).e.(已发生的支出)&成本池. 一旦全部F&A费用已累计在各项F中&成本池, 他们必须分配给大学的职能(RESEARCH), 指令, other university activities) according to methods prescribed in OMB Circular A-21, 或者使用联邦谈判代表批准的替代方法.

达成率

每所大学必须提交一份正式的F&向其认可的联邦机构提出成本率建议, which for 最靠谱的网赌软件 (ODU) and its fiscal agent the ODURESEARCH基金会 (ODURF) is the Office of Naval RESEARCH (ONR). 这个提议, which is based on the most recent year for which complete cost data is available, is evaluated by ONR (or other cognizant federal agency) negotiators who represent all federal agencies in negotiations with the university submitting the proposal. The negotiators' role is to determine if a university has accurately identified its F&A成本，并按照规定的方法分配这些成本. There are usually some differences in the interpretation of the rate proposal processes that lead to compromises between federal negotiators and ODURF officials in arriving at a final rate agreement. 一旦谈判结束，F&A rate agreement is signed by both the cognizant agency negotiators and ODURF for a specified duration.

方差

这个问题没有唯一的答案. 相反，主要的差异来自以下因素:

• The size and intensity of use of a university's research facilities and buildings is the primary cause for variability of F&一个成本. 例如, if two universities have the same direct cost research base and one has twice as many net square feet of space assigned to research, the facilities rate component for the university with twice the net square footage will be approximately twice that of the other university.
• A university's ability to secure funds to construct, upgrade and maintain research facilities. Universities that are able to spend money to renovate existing research facilities and construct new research facilities experience a higher level of costs than universities that are unable to do so. 这些较高的成本反映在建筑物使用的回收率上.
• The location of a university has a significant effect on the costs of facility operations. The universities that have the best combination of climactic conditions and utility rates will generally have a lower rate for facility operations.
• The "mix" of research among universities contributes to the variances in facilities rates. The cost per square foot of constructing or renovating biomedical research space is more costly than the cost per square foot of space for mathematicians, 例如.
• Differences in cost recovery strategies also contribute significantly to rate variations. 许多公立大学不允许保留收回的F&大学内部的一笔基金，用于进一步支持RESEARCH项目. 这些大学在哪里恢复F&A作为预算抵消的费用, they have less incentive to fully recover their costs from sponsors and thereby less capability to fund special initiatives that support or enhance research.
• 一些大学可能会选择直接收回给定的成本，而不是作为不及格&成本，反之亦然. 一个常见的例子就是员工福利.

行政成本是最难量化的, 因此, 他们是最受批评和质疑的&一个成本. 在ODU的情况下, 由于大多数拨款管理，估计起来要容易得多, 采购, 招聘, 库存控制, and federal compliance is performed by a single organization (ODURF in this case). 在没有RESEARCH基础的大学里, 行政成本往往是分散的，难以量化. 然而，它们并不是造成F值差异的主要因素&大学之间的比率. Federal Government has capped the amount of administrative cost recovery by revising OMB Circular A-21 language several times in recent years, 尽管大学的监管负担在不断增加.