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
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◦ 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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