Transcript Space Survey for FY 2008 - West Virginia University

Space Survey for FY 2012
What is a Space Survey?
A space survey is the process of:
• Verifying the physical attributes
assigned to rooms/space
(department, room type, etc.)
• Assigning institutional space into the
Office of Management and Budget A21 functional categories (Instruction,
Organized Research, etc.) based on
space use.
Why is the Space Survey Important?
• Space survey results will be used to
calculate the Facilities portion of the
Facilities and Administrative (F&A)
rates that are submitted to the Federal
Government.
• WVU must submit a new F&A rate
proposal based on FY 2012.
• Results are guaranteed to be audited
by our cognizant Federal agency.
WVU’s F&A Rate and Potential for Growth
Government’s perspective on Space
• Believe it’s the most equitable means to
allocate space related costs
• Space should match the base
• Important for Departmental Space
Coordinators to be adequately and
consistently trained
• Inconsistencies and/or errors with coding
space can result in significant disallowances
and reductions in the University’s F&A rates
What is the Role of the Departmental
Space Coordinator?
• Act as the primary department contact
for space survey issues
• Be the primary source for room use
and room occupants
• Be the key link to Principal
Investigators and other personnel
involved with sponsored projects to
discuss space coding
• Knowledgeable about the financial
accounts of the department
Space Survey
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Rooms assigned to each department
Square footage of room
Room type (classroom, research lab, office)
Occupants
Functionalize consistently
– Prorate using total time spent (not 8
hours/day)
– Average for whole year
– Identify funding source for Organized
Research and Other Sponsored Activities
Functional Definitions
• Instruction and Departmental Research
(IDR)
• Organized Research (OR)
• Other Sponsored Activities (OSA)
• Departmental Administration (DA)
• Other Institutional Activities (OIA)
• Animal Quarters (ANQ)
• Vacant( VAC)
Instruction & Departmental Research (IDR)
• Space used for teaching and sponsored
training activities, course preparation,
classroom instruction, study areas for
students, academic advising of students
by faculty, and any other activities that
involve credit or non-credit.
Instruction & Departmental Research (IDR)
• This also includes Departmental
Research activities which are research,
development and scholarly activities
that are not separately budgeted and
accounted for (and don’t meet the
definition of Organized Research).
Organized Research (OR)
Research & Development (R&D) activity
that is either:
• Sponsored Research
• University Research – R&D activities
supported by either of the following
– Cost share expenses that support
organized research projects.
Continued on next slide
Organized Research (OR)
– WVU/WVURC funded projects that have
at least two of the following
characteristics:
• Defined scope of work,
• Separately budgeted and accounted for,
• Specific commitment regarding deliverables
and the level of personnel effort,
• Utilization and assignment of space,
• A formal report or response summarizing
results/conclusions.
Departmental Administration
• Space used by department heads,
deans, faculty or clerical staff for
department administrative purposes that
benefit multiple departmental activities.
• This includes common use space that is
utilized by the entire department that
may include copy rooms, conference
rooms, break rooms, and file rooms.
Other Sponsored Activities (OSA)
• Space used for activity that is neither
research nor instructional, however
funded by an external source (grant,
contract, or cooperative agreement).
• Examples of such programs are health
service projects, drug studies (human
subjects) and community service
programs.
• WVU Extension public service functions
are coded as OSA.
Other Institutional Activities (OIA)
• Space used in conducting activities that
cannot be classified into any other functional
category. Consider the previous functions
prior to selecting this category.
• Patient Care Activities (except as they are
related to sponsored clinical trials or drug
studies).
• See Space Inventory Guide for more
examples. (alumni activities, fundraising,
public relations, student clubs or organization
activities, etc.)
Vacant (VAC)
• Space that is not being used now and
has been vacant for more than six
months of the fiscal year FY12.
Sample Work Plan
• Preparation
– List of Faculty and Faculty Offices and Labs
– Identify all Post-doc’s, Research Associates, Lab
Tech’s
– List of Graduate Students by type GRA and GTA
– Room listing (WebSpace)
– Account listing with PI
– Floor Plans
• Review Documents
• Definitions
• Space and accounts
Sample Work Plan
• Complete Survey
– Identify and functionalize DA (Departmental Admin)
– Identify and functionalize all 100% Instruction &
Departmental Research
• Class labs w/o OR
• Classrooms
– Determine functional % for the remaining space and
assign accounts
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Coordinate with Dept. Chair
Coordinate with Faculty
Conduct Interviews, visits
Use professional judgment
Sample Work Plan
• Update Results in WebSpace
• Review final results
• Submit Space Survey Certification to Cost
Accounting
• Organize Work/Results for Potential Review
• Documentation VERY IMPORTANT
– Retain sufficient documentation to support the
coding of space – particularly Organized
Research space. Federal Auditors will come to
WVU and walk the space to review coding.
Considerations
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Rooms coded 100% Org. Research
Too many rooms 95:5
Graduate Research Assistants/Students
(How are they funded when in the lab – do they do
homework in the lab?)
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Visiting Professors and Emeritus Faculty
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If space provided as a courtesy and not paid with WVU funds,
space should be coded as OIA
Seed Money and Overhead Return Funds – most often
should be Instruction/Departmental Research
Considerations
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Proposal Writing – If for a sponsored agreement,
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Conference Rooms
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Class labs and Classrooms - Instruction
should be DA. If for a gift, should be OIA.
Department Libraries – usually DA
Shared Labs – consider how both areas use
the lab and who is in it.
Faculty offices – remember to consider all the
student advising, office hours, mentoring, etc.
Potential Audit Issues
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Lack of experience in A-21 functional use
definitions
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Interpretation and inadequate communication
of instructions/training
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Lack of consistent application of instructions
Cost Sharing (mandatory & voluntary
committed)
– Effort and space incurred on sponsored
activity, however funded by the University
Space Survey Timeline
• Target completion date: July 31, 2012
• Cost Accounting unit will provide
additional training and assistance to
anyone that needs it.
• Any questions or concerns:
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Jaime Bunner 293-3539 or [email protected]
Annamarie Smerka 293-4009 or [email protected]
Chris Boland 293-8495 or [email protected]
[email protected]