Transcript Weekly FM Training - Indirect Costs

UCLA Department of Medicine
Office of Research Administration
UCLA Department of Medicine
Office of Research Administration
• Direct Cost: Any cost that can be specifically identified with a
particular project, program, or activity or that can be directly
assigned to such activities relatively easily and with a high
degree of accuracy.
• F&A Costs: Costs for common or joint objectives that cannot be
readily identified with an individual project, program, or
organizational activity.
UCLA Department of Medicine
Office of Research Administration
• Overhead Costs
• Indirect Costs
• Sub 9H – at UCLA only
UCLA Department of Medicine
Office of Research Administration
UCLA Department of Medicine
Office of Research Administration
• MTDC component is the base against which the federally
negotiated rates are applied, and is derived by excluding
certain costs from the Direct Cost total.
• MTDC exclusions include:
•
•
•
•
•
•
Equipment
Patient Care
Alterations/Renovations
Space Rental
Tuition Remission/Fees
For Non-UC subawards, any amount beyond the first $25,000 TC of each
subaward.
• The total cost (TC) of subawards to other UC campuses
UCLA Department of Medicine
Office of Research Administration
• F&A calculated on the total of all direct costs of a project.
There are no exclusions.
• Most non-federal F&A rates are based on Total Direct Cost
(TDC), not MTDC.
• e.g. Pharm sponsored Clinical Trials (26% TDC), Non-profit Foundations,
etc.
UCLA Department of Medicine
Office of Research Administration
• How do I find it?
• Summary-By-Sub/Overhead Rate field
• COP/Approp & Financial tab
• AIS/OASIS – FS00 – Table AF (Account/CC-Fund Table)
• What do the letters mean (i.e. J, B, C)?
• Base & Object code Table for Indirect costs
UCLA Department of Medicine
Office of Research Administration
UCLA Department of Medicine
Office of Research Administration
•
•
•
•
•
•
Research On-Campus – 54% MTDC
Research Off-Campus – 26% MTDC
Instruction On-Campus – 37% MTDC
Instruction Off-Campus – 26% MTDC
Clinical Trials – 26% TDC
Federal Teaching – 8% MTDC
• NIH Training (T’s & F’s) and Ks Grants
• Current F&A Rate Agreement – dated 04/27/11
UCLA Department of Medicine
Office of Research Administration
• What is it?
• What is it based on?
UCLA Department of Medicine
Office of Research Administration
UCLA Department of Medicine
Office of Research Administration
• Unbudgeted changes can occur:
• PI spent the $ on an item that is excluded from F&A, but was not originally
budgeted. EXAMPLE: Unbudgeted equipment. See Scenario 1
• PI did NOT spend the $ allocated to an excluded item, but rather, spent it
on an item NOT excluded from F&A. Example: Budgeted equipment. See
Scenario 2
• F&A rate changed during the project period, but may not have been
changed in the UCLA financial system. Use F&A Reconciliation Tool
• PI moved from on-campus to off-campus space, or vice-versa. Use F&A
Reconciliation Tool
• Item was not correctly Object Coded in the UCLA financial system. Use
F&A Reconciliation Tool
UCLA Department of Medicine
Office of Research Administration
• 1) FPM/QDB F&A Reconciliation Tool
• This report is also run automatically in the Smart Closeout Tool/PAMS
• 2) 9H Reconciliation Adjustment note located at the bottom of
the FPM/QDB Summary by Sub Report
• Run both reports frequently throughout the life of the award.
• Do NOT assume the reports are correct. Do some research to
determine WHY before making any adjustments.
UCLA Department of Medicine
Office of Research Administration
• OCGA’s F&A Website
• http://www.research.ucla.edu/ocga/sr2/idcinf
o.htm
• Base & Object Code Table for F&A
• https://www.finance.ucla.edu/corporateaccounting/base-object-code-table-forindirect-costs
• FPM/QDB F&A Reconciliation Tool
• http://www.deans.medsch.ucla.edu/overhead
2015/
• Past F&A Rates
• http://ora.med.ucla.edu/workfiles/referencem
aterials/F-and-A-Cost-Rates.pdf
UCLA Department of Medicine
Office of Research Administration
We appreciate if you would take a few
moments to complete a short 5 question
survey to help us improve your training
experience. Thank you!
UCLA Department of Medicine
Office of Research Administration