Transcript Program Goals - LSU: Finance and Administration

Louisiana State University
Space Survey Project
• Presented by
Jim Vitale & Associates
(214) 213-8073
[email protected]
October 17, 2006
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Presentation Agenda
Why do a space usage study
What is a space usage study
How do we complete it
Who will look at the results
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Why do a Space Survey
• Acquire accurate information
about University space to
enable the University to
recover its costs through the
overhead process as defined
in OMB Circular A-21.
• Space Stats are used to
allocate O&M, Building &
Equipment depreciation in the
LSU indirect cost rate.
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Why- cont’d?
• Space studies are a really neat way to harass the
faculty
• In FY04, space driven statistics comprised 45% of
the current negotiated Facilities &Administrative
Cost (F&A) rate which translates to tens of
millions of dollars in unrestricted revenue
• The University space statistics maintained for
State reporting and internal management do not
meet the requirements of OMB Circular A-21
• Provide usable data for FY2007 F&A submission
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What is OMB Circular A-21 ?
• Dates to 1947
• Uniform set of costing principles for higher
education institution
• Defines
– Allowable vs. Unallowable costs
– Direct vs. indirect charges
• Requires institutional consistency in
– Approach
– Identification
– Documentation
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Importance of Survey
• A large portion of the indirect (F&A) costs
recovered by the University are dependent
on the space inventory.
• Accuracy and consistency of the
space coding is critical.
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How is data used?
Space inventory data supports:
• Institutional cost analysis - internal costing, budgetary,
resource allocation
• Property management, equipment inventory, depreciation
accounting
• Facilities planning
• Facilities management
– Building maintenance, operations
– Job orders
• Classroom scheduling
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Typical Survey FAQs
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What does a room usage survey mean?
Why are you asking me?
Why do you need to know these details?
Why is it so important?
What is A-21?
Is this going to increase the rate?
What year are we talking about?
Aren’t all rooms alike?
Are you going to take away my space?
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F & A Rate Equation
• Numerator
– Buildings
(Sp)
– Equipment
(Sp)
– Oper & Maint (Sp)
– Lib
– Admin
• Denominator
– Salaries
– Fringe
– Travel
– Other Direct
– Subawards
• F&A Pools/Research Base = % F&A Rate
• Rate is applied to all sponsored awards
• LSU’s rate:
– Organized Research
47%
on-campus
26%
off-campus
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Who is going to look at the
results ?
• LSU senior
management
• State Agencies
• Federal Government A-21
– DCA (F&A rates)
– OIG (DS-2 reviews)
• State Auditors - A-133
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What are the Federal
Government’s issues/concerns
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Increased audit efforts for space related cost pools.
Is the institution matching its base and space?
Who made the functional usage assignments?
Facilities components increasing
Certification (Faculty vs. Administrator)
New buildings
– Impact on future years F&A cost rates
– Occupancy
– Expansion or decompression
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What is a Space Inventory?
• Functional coding of all University space
based on actual use during Fiscal Year 2007.
• Functional coding definitions comply with
Federal regulations, A-21.
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There are Three Types of Research:
• Departmental Research
• University Research
• Organized Research
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Departmental Administration
• Space that supports activities including
administrative and supporting services that benefit
common or joint departmental activities or
objectives in academic deans' offices, academic
departments and divisions, and organized research
units
• Organized research units include such units as
institutes, study centers, and research centers
• Examples include conference rooms, copy/mail
rooms and department library.
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Joint Use Space
• Space supporting multiple PIs without usage
documentation
• Typically space within an academic or research
department that serve multiple projects or program
classifications
• Reasonable and defensive means for allocating the
costs and space of service areas that benefit more
than one project or more than one function
• Examples include hot/cold rooms, autoclaves,
specialized research equipment (electron
microscopes, etc.)
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Vacant Space
• No occupant or not to be used within the
next six months
• Space being renovated for a new purpose or
function
• The department may know future use
• Space marked vacant confirmed prior to
submitting F&A proposal
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How to complete the survey
Space Survey Teams will:
• Speak with knowledgeable departmental
representatives
• Discuss the use of each room individually
• Complete a survey form on each room
• Obtain account information on rooms with
organized research (including cost sharing)
• Obtain departmental representative signature
• Provide copy of room survey data to departments
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Who is your Survey Team?
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Project Sponsor – Donna Torres
Project Team Leader – Hope Rispone
Project Team – Eddie Parfait
Additional Survey Members provided by
– Pennington Biomedical Research Center
– Agricultural Center
• Support Team – Jim Vitale & Associates
– Jim Vitale – Principal
– Lynda Vitale - President
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Survey Form
LSU, Baton Rouge
FY2007 SPACE INVENTORY
ROOM SURVEY FORM
Room Description
Functional Usage
Building: Howe-Russell
70
Instruction/Department Research
10%
Sponsored Research
90%
Room Number:
03-313-A
Square Footage:
111.7
Other Sponsored Activities
%
Room Type: Laboratory
2201
Joint Benefit Space
%
College:
AG Center Sponsored Research
%
Department: Chemistry
AG Center Other Spon Activities
%
Other Institutional Activities
%
Account Information
University Accounts
Purpose
Department Administration
%
123456789
NSF Grant
Specialized Service Facilities
%
234567891
NIH Grant
Library
%
345678912
NIH Grant
Operation and Maintenance
%
General and Administrative
%
Sponsored Projects Administration
%
Student Administrative Services
%
Vacant
%
GRAND TOTAL
100%
Room Occupants
Name
Title
Smith, David
Professor
Doe, John
Research Associate
Name
Title
Comments: This lab is used for the investigation of ransom acts of kindness
Department Representative:
Date:
9-30-06
Space Surveyor:
Jim Vitale & Associates, Inc.
Use Back of Form If Necessary
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Instructions
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Process
Documentation
Room by room review
Follow-up
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Process
• Survey team
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Prepares interview packets
Notifies campus
Schedules interviews (3-5 minutes per room)
Problems to Team leader
• Survey teams will meet with departments and
complete the space inventory forms
– Follow-up on 10-15%
• Data will be entered into space system and
processed
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Interview Packets
• Data lists by department –
– Assigned rooms
– Faculty payroll by account number
– Grants and contracts
• Building floor plans
• Pre-printed room survey forms
• Functional definitions
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Survey room data on a building
and departmental basis
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Room type
Departmental responsibility
Primary and secondary occupants
Source of funding
Programmatic activity statistics in specific
percentage terms
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Follow-up
Quality Assurance and Validation:
• It is essential to establish consistency between the
functional assignment of space and benefiting cost
objectives.
– The incorporation of room occupant(s) and sponsored
projects accounts will allow for the subsequent
verification of the accuracy of the room
functional activity.
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Next Steps
• Departmental cooperation
• Provide interview packets
• Schedule departmental
interviews
• Complete department
surveys
• Perform quality control
reviews
• Finalize statistics
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