Financial Rep Meeting - Florida State University
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Transcript Financial Rep Meeting - Florida State University
SPACE SURVEY
ROBERTA MCMANUS
What are Facilities &
Administrative (F&A) Costs?
“those that are incurred for common or joint
objectives [of the University] and, therefore,
cannot be identified readily and specifically
with a particular sponsored project, an
instructional activity or another institutional
activity”
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OMB Circular A-21 and F&A
Provides guidance on F&A cost treatment
and definitions
Provides definitions and examples of each
of the components for each major
category
Requires educational institutions with
more than $10 million in total direct costs
to prepare Long Form F&A Proposal
Provides guidance on development/format
of F&A Proposal submittal
F&A a.k.a. Overhead a.k.a. Indirect Cost
Proposal
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OMB Circular A-21 and F&A
F&A Cost Components
Facilities
Building and Equipment Depreciation
Interest
Operations and Maintenance
Library
Administration
General Administration
Departmental Administration
Sponsored Projects Administration
Student Services Administration
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F&A Allocation Proposal
Objective of the F&A allocation study is to
aggregate and distribute F&A costs to the
major functions of the institution in
proportions reasonably consistent with the
nature and extent of their use
Generally new rates are established every
four years
FSU’s current rates expire June 30, 2010
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F&A Rate Development
Process
Process must be designed to ensure that
Federal sponsors do not in any way
subsidize the F&A costs of other sponsors,
Activities of the rate development process
◦ Analysis of administrative expenses across the university
26% Limitation
◦ Space survey conducted to determine how FSU facilities
are being used (e.g. instruction vs. sponsored research)
No limitation
SRAS currently preparing for 2010 proposal
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Space Survey
Purpose
◦ Document building room usage
◦ Allocate Facilities costs
◦ Provide productivity analysis
Space survey tool WebSpace
◦ On-line
◦ Integrates with F&A proposal analysis software
◦ Enables management of survey process and
results
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Space Survey
Methodology
◦ Identify buildings to survey (SRAS)
Based on predominance of research usage
◦ Survey buildings/rooms (SRAS/Facilities
Managers/Faculty)
SRAS staff - support during process
Facilities managers - facilitate/data entry
Faculty involvement - identify how rooms used and
associated %
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Space Survey
Task
Anticipated Time Frame
Notification to campus (e.g. Council of Deans)
April/May 2010
Identify/Notify facility managers
May 2010
Education/Training
June 2010
Conduct survey
June - July 2010
Confirm results
August – September 2010
Analyze/Update results
October – December 2010
Submit F&A Proposal
March 2011
Onsite Visit (estimate)
March 2012
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SRAS Contacts
Roberta McManus – Associate Director
◦ [email protected]
◦ 645-2485
Helen McCann – Business Analyst
◦ [email protected]
◦ 644-8947
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