GUIDELINES FOR APPLICATION OF FACILITIES AND ADMINISTRATIVE (F&A) RATES TO SPONSORED AGREEMENTS AND/OR PROPOSALS

Transcription

1 GUIDELINES FOR APPLICATION OF FACILITIES AND ADMINISTRATIVE (F&A) RATES TO SPONSORED AGREEMENTS AND/OR PROPOSALS The CSULB has a negtiated Facilities and Administrative Csts (F&A) rate agreement with the US Department f Health and Human Services, Divisin f Cst Allcatin. This agreement authrizes the n and ff campus F&A rates fr three different spnsred prgrams activities. The current rate agreements fr CSULB till 6/30/2017 are as fllws: ON CAMPUS RATES: 47.5% Organized Research 47.5% Other Spnsred Activities 50.5% Instructin OFF CAMPUS RATES: 26.0% Organized Research 26.0% Other Spnsred Activities 26.0% Instructin NOTE: In accrdance with 2 CFR 200 Appendix III, (C) (7) Fixed Rates fr the Life f a Spnsred Agreement the negtiated rates fr F&A csts in effect at the time f the initial award shall be used thrughut the life f the spnsred agreement. "Life" is interpreted as each cmpetitive segment f a prject. A cmpetitive segment is a perid f years apprved by the Federal funding agency at the time f the award. If negtiated rate agreements d nt extend thrugh the life f the spnsred agreement at the time f the initial award, then the negtiated rate fr the last year f the spnsred agreement shall be extended thrugh the end f the life f the spnsred agreement. Award levels fr spnsred agreements may nt be adjusted in future years as a result f changes in negtiated rates. All prpsals shuld be submitted with these rates utilized. There are nly tw exceptins: CSULB will hnr a spnsr s PUBLISHED (and verifiable) F&A rate which differs frm the CSULB negtiated rate. Under very well supprted/justified situatins/circumstances, the Assciate Vice President fr Research and External Supprt may negtiate F & A rates utside f these guidelines. (Under NO CIRCUMSTANCES is anyne, ther than the AVP fr Research and External Supprt, authrized t negtiate F&A rates fr CSULB.) Nte that F&A rates affect indirect return. Please refer t the effective campus plicy n F&A rate distributin fr the threshld F&A rate required t accrue indirect return. DETEMINING YOUR F&A (INDIRECT COST) RATE: Page 1

2 Belw are sme preliminary questins and sme guidelines t assist in determining the applicable F&A rate fr different spnsred prgrams activities. Are there deliverables? Is this grant/cntract fr a service? In yur pinin, hw much f the wrk will be perfrmed ff campus? Will the majrity f wrk be required t be perfrmed ff campus? Will there be any prfessinal / curriculum develpment? Will yu r yur grup be prviding instructin t ther individuals? Is the prject fr prfessinal develpment? Des this spnsr cap F&A? APPLICATION OF ON/OFF CAMPUS F&A RATES: Definitin f "Off Campus" A prject, r part f a prject, is cnsidered t be perfrmed ff campus if the activity is required t be cnducted at a lcatin ther than CSULB's academic lands. If a prject is lcated in leased space and the lease is a direct charge t the prject, then the prject is cnsidered ff campus; if the prject is nt charged directly fr the lease cst and the lease is a part f the University's Facilities & Administrative (indirect cst) rate, then the prject is cnsidered n campus. The n r ff campus campus designatin is slely fr the purpse f applying the crrect Facilities & Administrative (F & A) rate. In rder fr the ff campus rate t be a cnsideratin, the prject must be designed in such a way that substantive prgrammatic wrk must take place n nn CSULB prperty. A prject will NOT be cnsidered ff campus simply t circumvent the prper recvery f applicable F and A csts. Prjects cnducted partially ff campus The n r ff campus determinatin shall be based n the CSULB prtin f prject csts and will nt include csts f a cllabrating entity. In ther wrds, "prject" refers t the grant r cntract award t CSULB, nt including cllabrating entities. Prjects which are partially perfrmed ff campus are nt apprtined between their n campus and ff campus cmpnents fr F&A rate purpses; a prject is either n campus r ff campus fr F & A applicatin purpses. If a majrity f the prject's Mdified Ttal Direct Csts (MTDC) will be expended n campus, the entire prject is charged the n campus F&A rate. If a majrity f the prject s MTDC is determined t be ff campus, the entire prject is charged the ffcampus F&A rate. Rate applicatin Examples Page 2

3 The fllwing examples have been develped t help illustrate the cncept. These examples are nt all inclusive. Please cntact CSULB Office f Research and Spnsred Prgrams (ORSP) staff with particular examples which might be nt be clear as t whether the n r ff campus rate shuld be utilized. Example 1: CSULB PI Brandeis is the recipient f a $300,000 research award frm the Natinal Science Fundatin. Part f the prject is a $155,000 sub award t her cllabratr, Prfessr Tufts, at the University f Oklahma at Nrman. Prfessr Brandeis s wrk will take place in her labratry in the Hall f Science n the CSULB campus. Even thugh Prfessr Brandeis will peridically travel ($20,000 ttal cst f multiple cllabratin trips) t Nrman t wrk in the labratry f Prfessr Tufts, Prfessr Brandeis s prject is classified as an n campus prject as the majrity f the CSULB csts will ccur while wrking in CSULB facilities. $300,000 $155,000 = $145,000 $145,000 $20,000 = $125,000 $125,000/$145,000 = 86.2% The fact that mre than half f the direct csts f the ttal award will be spent by a cllabrating institutin has abslutely nthing t d with determining the applicability f an n r ff campus F and A rate fr CSULB. CSULB des nt cntrl the expenditure f thse funds. Example 2: PI Brandeis has a ne year, $15,000 award frm NOAA. She will be analyzing ice samples frm Antarctica that she persnally will btain during the CSULB winter break. Althugh the actual sample cllectin activity in Antarctica is expected t take 3 weeks, the preliminary wrk and subsequent analysis will take place n campus fr apprximately 11 mnths. The cst f the trip t cllect the samples, string, packing, shipping, etc. will be $8,500. Since the cst f the ff campus prtin f the activity exceeds 51% f the ttal csts, the ff campus f and a rate is applicable. Example 3: $15,000 $8,500 = $6,500 $6,500/$15,000 = 43.3% Prfessr Brandeis has a ne year sub award ($100,000) frm UCLA which has received a grant frm the US Department f Energy. In rder t help her clleague at UCLA stretch his award dllars, Prfessr Brandeis indicates that since her students have laptp access, they will wrk frm their hmes r their study grups at a lcal cffee shp and that Prfessr Brandeis will wrk frm her hme ffice. Therefre Prfessr Brandeis feels that the prject is ff campus. This is an n campus prject. In rder fr an award t be cnsidered ff campus, substantive prgrammatic wrk n lands nt wned r leased by CSULB is required. This scenari is clearly an effrt t circumvent the applicability f the crrect F and A rate. Page 3

4 The award has been made t CSULB. The students matriculate at CSULB. They are supervised by Prfessr Brandeis. The grant prpsal includes descriptins f the resurces and envirnment at CSULB nt the student s r prfessr s hmes. Because the prject staff chse t wrk away frm campus des nt cnstitute substantive prgrammatic wrk being perfrmed at an ff campus wrksite. There is NO prgrammatic requirement that Prfessr Brandeis and/r her students wrk ff campus. Zer percent f the csts fr this prject are incurred ff campus. Example 4: Prfessr Brandeis has a 12 mnth prject frm USC. USC s prime is frm the US Department f Transprtatin. Prfessr Brandeis will be n sabbatical in Peru fr 6 mnths during the prject perid. While n sabbatical, Prfessr Brandeis will cntinue t analyze data and perfrm wrk n the prject while ut f the cuntry. She has received apprval frm DOT (via USC) t cntinue wrking while away frm her campus lab. Prfessr Brandeis believes that since she will clearly be perfrming wrk while ff f CSULB lands, that the ff campus F and A rate is applicable. This is an n campus prject. Again, because Prfessr Brandeis is able t, chses t, and has spnsr permissin t cntinue wrking n her prject via cmputer while n sabbatical, the scpe f wrk has n requirements that wrk be cnducted in Peru. Zer percent f the csts fr this prject are incurred fr wrk being cnducted ff campus. Example 5: Prfessr Frdham has an award frm the Califrnia State Department f Educatin. He will be surveying and evaluating techniques utilized t teach penmanship t secnd graders in 30 classrms in the Lng Beach Unified Schl District. Five graduate students in the Cllege f Educatin will be emplyed by the prject and will travel t the varius schls t d the n site data cllectin. Prfessr Frdham will supervise the graduate students and the data cllectin (which includes taping actual classrm sessins) by making peridic bservatin visits. The data analysis and reprt preparatin will take place in ED1 n the CSULB campus. This is an ff campus prject as the majrity f the csts will be incurred by the grad students and PI during the nsite visitatins at varius schls in the LBUSD (salaries and benefits, lcal travel csts, survey instruments, shared vide camera, etc). NOTE: If it is nt clear that the prject meets the CSULB definitin f ff campus, the PI will be asked t prvide written justificatin t accmpany the prpsal prir t submissin. In accrdance with EO 890, all prpsals must be receive fficial University clearance prir t submissin. DEFINITIONS AND EXAMPLES OF SPONSORED PROGRAMS CATEGORIES SPONSORED RESEARCH Research and schlarship activities include the rigrus inquiry, experiment r investigatin t increase the schlarly understanding f the invlved discipline. Research activities are prperly classified as Spnsred Research if the research activity is spnsred (funded) by an external rganizatin, i.e. a federal, state r private rganizatin r agency. The fllwing are examples f spnsred research prjects and, in all cases, these awards are made t the University/University Fundatin: Page 4

5 awards fr CSULB PIs t supprt their research activities external Faculty "Career Awards" t supprt the research effrts f the faculty external funding t maintain facilities r equipment and/r peratin f a center r facility which will be used fr research awards t departments, units r schls fr the supprt f the research activities f CSULB students, e.g., research training grants NOTE: Externally funded research training grants are categrized as Spnsred Research (rather than Spnsred Instructin) where the primary activities f the trainees will be research. The fllwing characteristics indicate that a spnsred agreement shuld be treated as a research training grant: The primary purpse f the spnsred agreement is t prvide research training t selected CSULB students The award is made t CSULB/F, with the prvisin that CSULB may name the trainees If a trainee leaves CSULB, the university may reassign the supprt t anther qualified trainee Funding is nrmally prvided t supprt the trainee, rather than t accmplish a specified statement f wrk r research prject. Nte that a research prject may be described in a prpsal fr research training grant supprt, but the primary purpse f the award is t supprt the trainee. SPONSORED INSTRUCTION Spnsred Instructin is defined as teaching and training activities funded by grants and cntracts frm federal r nn federal spnsrs. Spnsred Instructin includes agreements which supprt curriculum develpment as well as teaching/training activities (ther than research training) whether ffered fr credit tward a degree r certificate, n a nn credit basis, r thrugh regular academic departments r by separate divisins, summer schl r external divisin. Spnsred Instructin includes: curriculum develpment prjects at any level, including prjects which invlve evaluatin f curriculum r teaching methds; such evaluatin may be cnsidered "research" nly when the prepnderance f activity is data cllectin, evaluatin and reprting prjects which invlve CSULB students in cmmunity service activities fr which the CSULB students are receiving academic credit general supprt fr the writing f textbks r reference bks, vide r sftware t be used as instructinal materials. Page 5

6 OTHER SPONSORED ACTIVITIES (OSA) Other Spnsred Activities (OSA) are defined as prjects funded by spnsrs that invlve the perfrmance f wrk ther than Spnsred Instructin r Spnsred Research. OSA may include: Faculty develpment prgrams Travel grants; supprt fr cnferences r seminars Supprt fr University public events such as "Carpenter Center Perfrmances" Supprt fr students, staff, r teachers in elementary r secndary schls, r the general public, thrugh utreach related activities Prjects that invlve CSULB faculty, staff r students in cmmunity service activities (where the CSULB students are nt receiving academic credit fr their invlvement) Supprt fr prjects pertaining t library cllectins, acquisitins, bibligraphies r catalging Supprt fr exhibitins at the University Art Museum Page 6